| 000 | 00927nab a2200205 c 4500 | ||
|---|---|---|---|
| 999 |
_c150681 _d150681 |
||
| 003 | ES-MaIEF | ||
| 005 | 20250505160636.0 | ||
| 007 | ta | ||
| 008 | 250505t2025 xxu||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_934176 _aPanteghini, Paolo M. |
|
| 245 | 1 | 0 |
_aItaly introduces a more complex personal income tax _c by Paolo M. Panteghini and Simone Pellegrino |
| 520 | _aIn 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. | ||
| 650 | 4 |
_947518 _aITALIA |
|
| 650 | 4 |
_948131 _aPRESUPUESTOS |
|
| 650 | 4 |
_947615 _aLEGISLACION |
|
| 700 |
_953488 _aPellegrino, Simone |
||
| 773 | 0 |
_9173356 _oOP 138-Bis/2025/117/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 117, n. 5, February 3 2025, p. 681-685 |
|
| 942 | _cART | ||