Chapter La problematica declinazione solidaristica della tassazione degli extraprofitti: una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati
| dc.contributor.author | Castaldi, Laura | |
| dc.date.accessioned | 2025-11-29T15:33:53Z | |
| dc.date.available | 2025-11-29T15:33:53Z | |
| dc.date.issued | 2024 | |
| dc.date.submitted | 2024-12-20T12:37:36Z | |
| dc.identifier | ONIX_20241220_9791221503685_260 | |
| dc.identifier | https://library.oapen.org/handle/20.500.12657/96465 | |
| dc.identifier.uri | https://doab-dev.siscern.org/handle/20.500.12854/206954 | |
| dc.description.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. | |
| dc.language | Italian | |
| dc.relation.ispartofseries | Quaderni del Dipartimento di Scienze politiche e internazionali | |
| dc.rights | open access | |
| dc.subject.classification | thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law | |
| dc.subject.classification | thema EDItEUR::L Law::LB International law | |
| dc.subject.classification | thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law | |
| dc.subject.other | Tax solidarity | |
| dc.subject.other | windfall profits | |
| dc.subject.other | extraordinary levy | |
| dc.subject.other | selectivity | |
| dc.subject.other | reasonableness | |
| dc.title | Chapter La problematica declinazione solidaristica della tassazione degli extraprofitti: una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati | |
| dc.type | chapter | |
| oapen.identifier.doi | 10.36253/979-12-215-0368-5.10 | |
| oapen.relation.isPublishedBy | 2ec4474d-93b1-4cfa-b313-9c6019b51b1a | |
| oapen.relation.isbn | 9791221503685 | |
| oapen.imprint | USiena Press | |
| oapen.pages | 20 | |
| oapen.place.publication | Florence | |
| dc.seriesnumber | 1 | |
| dc.abstractotherlanguage | 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. |
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