Fiscalità e famiglia tra prospettive de jure condendo
e principi costituzionali
| JUS - 2018 - 2
The focus in this article is on the family institution, governed by the principles of our Constitution, in relation to the role of fiscal policy choices. The document, after introducing the concept of “fiscal family”, analyzes the current tax system with respect to the family and the future perspectives, also in light of the positive experiences of other jurisdictions and of the latest proposals of the “Osservatorio Nazionale sulla Famiglia”...