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Chapter La solidarietà fiscale nell’ordinamento costituzionale italiano tra teoria e ideologia

Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: Italian Series: Quaderni del Dipartimento di Scienze politiche e internazionaliPublisher: Florence : Firenze University Press : USiena Press [Imprint], 2024Description: 1 Online-Ressource (1 electronic resource 28 p.)ISBN:
  • 9791221503685
Subject(s): Online resources: Summary: Contribution states that the interpretative uncertainties of the article 53 of the Italian Constitution and related legislation – characterized by tax amnesties alternating with a rise in tax rates – depends on the confusion between constitutional theory and constitutional policy. In particular, the inclusion of the principle of de facto equality (art. 3 (2) of the Italian Constitution) in the prescriptive discourse causes a random and unpredictable interpretation of solidarity, ultimately redounding on the form of the Italian welfare statePPN: PPN: 1983958638Package identifier: Produktsigel: ZDB-94-OAB
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