Direct Taxation Reform in the Main Industrialized Countries

  • M. Gabriella Briotti
Part of the Central Issues in Contemporary Economic Theory and Policy book series (CICETP)

Abstract

In the second half of the 1980s, spurred by the new fiscal regulation introduced in Great Britain in 1984 and the Tax Reform Act which came into force in the United States in 1986, the governments of many industrialised countries committed themselves to reforming their direct taxation systems. Even in Italy, starting from 1986, the direct taxation regime underwent several modifications, however, these changes mainly took the form of contingency provisions, dictated as they were more by the emergency situation of the public finances rather than by a clear design for tax policy.

Keywords

Europe Income Expense Tated Nited 

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Copyright information

© SIPI Servizio Italiano Pubblicazioni Internazionali Srl 1994

Authors and Affiliations

  • M. Gabriella Briotti
    • 1
  1. 1.Centro Studi ConfindustriaRoma

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