Italy introduces a more complex personal income tax by Paolo M. Panteghini and Simone Pellegrino
By: Panteghini, Paolo M
.
Contributor(s): Pellegrino, Simone.
Material type: 
ArticleSubject(s): ITALIA | PRESUPUESTOS | LEGISLACION
In:
Tax Notes International v. 117, n. 5, February 3 2025, p. 681-685Summary: In this article, Panteghini and Pellegrino explain Italy’s 2025-2027 budget law and its effects on the personal income tax, and they argue that it confirms an unfair system in which middle-income taxpayers bear a heavy tax burden.
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| Artículos | IEF | IEF | OP 138-Bis/2025/117/5-1 (Browse shelf) | Available | OP 138-Bis/2025/117/5-1 |
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| OP 138-Bis/2025/117/4-2 Final section 367(d) regulations show no significant changes | OP 138-Bis/2025/117/4-3 The tax court swings back | OP 138-Bis/2025/117/5 Tax Notes International | OP 138-Bis/2025/117/5-1 Italy introduces a more complex personal income tax | OP 138-Bis/2025/117/5-2 Multilateralism or bilateralism in building a tax treaty network | OP 138-Bis/2025/117/5-3 Trump executive orders bring U.S. course change on international tax | OP 138-Bis/2025/117/5-4 The far-reaching significance of effectively connected income |
In this article, Panteghini and Pellegrino explain Italy’s 2025-2027 budget law and its effects on the personal income tax, and they argue that it confirms an unfair system in which middle-income taxpayers bear a heavy tax burden.
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