Chapter Solidarietà fiscale e Assegno Unico Universale

Abstract

The paper focuses on the protection of family relationships in the tax (through tax deductions) and extra-tax (through the “single universal allowance”) sphere, in order to highlight not only the advantages and critical points of each measure, but also the implications that the replacement of deductions with the “single universal allowance” produces on the redistributive/solidarity function traditionally assigned to the personal income tax.