Show simple item record

Chapter Solidarietà fiscale e Assegno Unico Universale

dc.contributor.authorDe Vita, Marialuisa
dc.date.accessioned2025-01-28T14:56:25Z
dc.date.available2025-01-28T14:56:25Z
dc.date.issued2024
dc.date.submitted2024-12-20T12:37:44Z
dc.identifierONIX_20241220_9791221503685_263
dc.identifierhttps://library.oapen.org/handle/20.500.12657/96468
dc.identifier.urihttps://doab-dev.siscern.org/handle/20.500.12854/150304
dc.description.abstractThe 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.
dc.languageItalian
dc.relation.ispartofseriesQuaderni del Dipartimento di Scienze politiche e internazionali
dc.rightsopen access
dc.subject.otherFamily
dc.subject.otherPersonal Income Tax
dc.subject.otherProgressive taxation
dc.subject.othersingle universal allowance
dc.subject.othervital minimum
dc.subject.otherthema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law
dc.subject.otherthema EDItEUR::L Law::LB International law
dc.subject.otherthema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law
dc.titleChapter Solidarietà fiscale e Assegno Unico Universale
dc.typechapter
oapen.identifier.doi10.36253/979-12-215-0368-5.13
oapen.relation.isPublishedBy2ec4474d-93b1-4cfa-b313-9c6019b51b1a
oapen.relation.isbn9791221503685
oapen.imprintUSiena Press
oapen.pages25
oapen.place.publicationFlorence
dc.seriesnumber1
dc.abstractotherlanguageThe 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.


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record

open access
Except where otherwise noted, this item's license is described as open access