Journal title ECONOMIA PUBBLICA
Author/s Bruno Bises
Publishing Year 2015 Issue 2014/3
Language English Pages 17 P. 5-21 File size 172 KB
DOI 10.3280/EP2014-003001
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This paper intends to provide an Introduction to this Special Issue devoted to analyse the tax reform proposed for Italy in 1964 by the Commission chaired by Cesare Cosciani, by supplying an overview of the pre-reform tax system, of the tax design envisaged by the Cosciani Commission and of the tax reform framework that was approved by the Italian Parliament in 1971.
Keywords: Tax design, tax reform, Italian tax system, Cosciani Commission
Jel codes: H20
Bruno Bises, The Tax Reform Drafted by the Cosciani Commission in 1964 in "ECONOMIA PUBBLICA " 3/2014, pp 5-21, DOI: 10.3280/EP2014-003001