The aim of this paper is to review the main features of Irap and their evolution, the role it played in the tax reform, the aims and the economic effects of that reform, the properties of a tax like IraP and the similarities with other taxes that have been introduced or proposed elsewhere. The paper is organized as follows: the first paragraph places the birth of Irap in the context of the 1997-98 tax reform and describes the main features and objectives of that reform; paragraph 2 illustrates the economic effects of the 1997-98 reform; paragraph 3 summarizes the main changes that Irap has undergone since its introduction; paragraph 4 places Irap in the context of economic tax design; the last paragraph draws an international comparison with other local business taxes that have been actually implemented or have been proposed in the context of tax reforms.
V. Ceriani, S. Giannini (2009). A local business tax: the case of Irap. PARIS : Descartes & Cie Presses Universitaires de France.
A local business tax: the case of Irap
GIANNINI, SILVIA
2009
Abstract
The aim of this paper is to review the main features of Irap and their evolution, the role it played in the tax reform, the aims and the economic effects of that reform, the properties of a tax like IraP and the similarities with other taxes that have been introduced or proposed elsewhere. The paper is organized as follows: the first paragraph places the birth of Irap in the context of the 1997-98 tax reform and describes the main features and objectives of that reform; paragraph 2 illustrates the economic effects of the 1997-98 reform; paragraph 3 summarizes the main changes that Irap has undergone since its introduction; paragraph 4 places Irap in the context of economic tax design; the last paragraph draws an international comparison with other local business taxes that have been actually implemented or have been proposed in the context of tax reforms.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
