Fiscalità e famiglia tra prospettive de jure condendo e principi costituzionali.

Translated title of the contribution: [Autom. eng. transl.] Taxation and family between de jure condendo perspectives and constitutional principles.

Research output: Contribution to journalArticle

Abstract

[Autom. eng. transl.] The work analyzes the topic of family taxation, in the light of constitutional principles and some foreign experiences. In particular, outlined in summary some of the declinations of the concept of family, and examined the treatment reserved to the same in the Constitution, the article starts from the family tax as outlined in the TU of the local finance of '31, to then arrive to the ruling of the Constitutional Court in 1976 which declared the unconstitutionality of the accumulation of income. Finally, the work takes its cue from some experiences of regulations close to us - notably, the French and the German - to formulate some perspectives de iure condendo.
Translated title of the contribution[Autom. eng. transl.] Taxation and family between de jure condendo perspectives and constitutional principles.
Original languageItalian
Pages (from-to)281-294
Number of pages14
JournalJUS
Publication statusPublished - 2018

Keywords

  • Corte costituzionale
  • Negative income Tax
  • No Tax area
  • cumulo dei redditi
  • famiglia
  • fiscalità
  • focatico splitting
  • quoziente familiare

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