Chapter La problematica declinazione solidaristica della tassazione degli extraprofitti: una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati

Abstract

The solidarity dimension of tax duty requires the legislator to make choices regarding the distribution of tax burdens in the society based on criteria of reasonableness and proportionality. From this point of view, the excess-profits tax reveal some critical points also due to their selective and extraordinary nature.