Tax reform and the contradictions on horizontal equity

The law reiterates the principle according to which subjects who earn the same amount of income must be treated equally regardless of the nature of their income. But there are holes: the tax treatment reserved for self-employed workers and employees remains disadvantageous for the latter

On 16 March, the draft enabling law for tax reform was dismissed by the council of ministers. Like any enabling law, it actually contains general principles which should inspire the implementing decrees which will translate the reform into practice. The reform is very broad and mainly aims to change the structure of the Irpef, reduce the IRES for those who invest, overcome the Irap with the introduction of a surcharge on profits and remodulate some VAT mechanisms. The delegation also envisages intervening by simplifying taxpayer procedures and sanctions.