Annuities, personal income tax, and land registration: that’s Eli Schlain’s tax recipe

Personal income tax from a dual perspective

The Democratic Party’s main proposals focus on Irpv, Iris, fighting tax evasion, and land registration. In the Irpef the line is a simplification in the name of equity “with the abolition of many private and alternative regimes and the regulation of income tax in a twofold perspective: in the Irpef all income from labor and for those deriving from the use of capital, at a single rate”.

Look at the German model

We look at the German model with the current brackets and rates replaced by a progressive “continuous rate” system. As well as using the increased revenues resulting from the review of IRBF deductions and deductions to reduce the burden on those who pay that tax only.

Eris and Super Ice

In the IRES, Democrats are pushing for rationalization and stabilization of incentives for investment, training, research and development, hiring, the South, and confirmation of SuperAce (also to encourage corporate capitalization and not just a non-dividend distribution).

Collect all given credits

There is also talk of collection: the delegation introduces selectivity in the collection and unloading even of the loads on which no executive activity has been attempted, while it is necessary for the state to work to collect all the credits assigned, without tax planning nor ten-year stability to collect in installments, which must They are limited only in the event of real difficulty in payment on the part of the taxpayer.

Real Estate Registry: Referring to the market values ​​of real estate

Therefore, proposals to combat evasion and erosion and to introduce reforms in the land registry, “with reference to the market values ​​of property, eliminate the forest of existing multiples, ensure income equality, and redistribute income among taxpayers without increasing the total burden” .