Justifiably unpopular? The Italian property tax and inequality

Authors

Publication Date

Sep 2020

Summary

This article simulates the distributional implications of a property tax reform for Italy that updates the cadastral valuation system to reflect market value. Simulations suggest that such a reform would significantly improve the progressivity of the tax, while correcting the unfairness of paying higher effective tax rates on properties with a lower market value. Updating the valuation system also makes the property tax less distortive, as the same revenue could be collected at about one-third of the current statutory tax rates.

DOI

https://doi.org/10.1080/13504851.2020.1827129

Publication type

Journal Article

Links

University of Essex, Albert Sloman Library Periodicals *restricted to University of Essex registered users* - https://lib.essex.ac.uk/iii/encore/record/C__Rb1594911

Notes

Online Early

Cid:526437

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