Problemi di equità orizzontale e verticale nell'imposta personale sul reddito

This paper deals with the implications of the current structure of the personal in- come tax on both horizontal and vertical equity, as well as with the consequenc- es that will be caused by the adoption of a full dual income tax system, as recently stated in the governmental project of revision of the whole tax system. The main thesis is that by choosing a dual income tax, a general concept of horizontal eq- uity in the field of income taxation may be severely compromised; furthermore, the debate surrounding the appropriate degree of progressivity as a representation of the vertical equity would become irrelevant. Rather, in a dynamic perspective, there is the risk of failing in both the comprehensiveness and the progressivity of income taxation.