Alcune considerazioni in tema di riforma fiscale e neutralità della tassazione
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Abstract
The paper examines the characteristics of the Italian tax reform of 1997. The analysis is purposedely carried on in very simple terms, aiming at beeing understood also by non economists. The theoretical and analytic foundations of the reform are explained and clarified showing that some objection to the reform proposed mainly by accountants and lawyers are not based on scientific grounds.
