Italy’s Tax and Fiscal Policy Measures at the Time of the COVID-19 Crisis: ‘Tax Peanuts’ Without a New Deal

Giorgio Beretta ; Gianluigi Bizioli ^[1]
1. [1] University of Bergamo
  
  University of Bergamo
  
  Bérgamo, Italia
Localización: Intertax, ISSN 0165-2826, Vol. 48, Nº. 8-9, 2020, págs. 761-768
Idioma: inglés
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Resumen
- In this article, the authors offer a critical perspective on the main tax and fiscal policy measures introduced by Italy in response to the coronavirus disease 2019 (COVID-19) crisis. The article shows that the tax and fiscal policy measures enacted thus far by Italy are short-viewed, being narrowly addressed at cushioning the effects of the COVID-19 crisis without a long-term vision of how the tax system can be thoughtfully reshaped. If the current crisis is to be intended both as a challenge and an opportunity, the authors submit that a new deal is needed, including a comprehensive overhaul of the country’s tax system.