meanwhile that the government lucubrate fantasies about federalism someone tries to evoke the threat of a charge sheet.
But what is a charge sheet ?
To answer must take a step back and understand what is taxed in the Italian system.
In Italy the greatest tax, ie VAT, IRE, IRES and IRAP, flow rate of Income, value added or production capacity.
Simply put, if I had to 01.01.2010 100, then this year I produced 50, will be taxed only in the production of income of 50, (say 25 ...) so that at the end of the year I have 100 + 25 = 125.
I then taxed a flow, not the heritage.
The same thing will happen in 2011 with the new stream of income. You can do an example with the money in the bank: interest income are taxed (27%), but not the money to the account generating such interest.
If I decide to introduce a tax assets the government will tax the assets. So, for example, if the 01/01/2010 avevo un conto in banca di 100.000 Euro, oppure, per generalizzare, dei beni mobili o immobili pari a tale cifra, verrà tassato il patrimonio.
E gli interessi una volta introdotta tale tassa?
Probabilmente, visto che il fine è racimolare soldi, nulla cambierà.
Quindi alla fine verranno tassati gli interessi e il patrimonio.
Ricordo che nel nostro ordinamento esistono già tasse patrimoniali: l’ ICI è una patrimoniale sulla casa. L’ IMU sulle seconde case sarà una patrimoniale.
Ma quali saranno gli effetti di un’introduzione di una patrimoniale?
Le tasse patrimoniali, per loro natura, si prestano molto bene a real estate tax, as impossible to move, and land or houses, causing still discursive effects on rents and inflation: in fact, rents will rise much higher the capital, turning at the end of inflation in the net. Speech
different when you try to tax the goods. Just passing to meet the formidable difficulties .
not difficult to tax accounts, perhaps with a tax on the storage media. Unpopular, but possible.
Technically it is possible to tax all investments made in Italy, it is sufficient to impose the financial intermediary to act as withholding agent. But financial investments by the pension fund is meant to BOT to receiver. If you introduce a
Capital Securities who would buy them again? Who would buy government bonds, knowing that would be burdened by a property? So the state should offer higher rates to sell them, they must pay higher interest rates, interest than offsetting the revenue from the capital. Except in the case of securities purchased abroad. But as we know more than half of Italian securities are owned by the Italians themselves.
effects there would be worse on every type of investment: no one would invest more in Italy, wishing to invest will also be addressed to foreign investors. Then
there are assets consist of shares. If I own 20% of Fiat, I do not have unlimited cash, but my participation is worth a lot. Yes, but how much?
How much is a share of society? If the quoted value should it (the conditional is a must ...) to the market, for the others, which are 99.99% of the total who evaluates? Remember that you can do a limited company with capital of € 10,000 bill that even 100 million a year. And the value of that company is NOT the capital, but need a special skill that sets the value, on average every 3 months.
Finally we come to any other movable property: things. Yes, because if I own a Van Gogh , I have no money liquid, but if I sell it but I'll have plenty of them. And if I have the same jewelry, luxury cars, precious metals. Think of the case if I buy a ton of copper! E 'assets.
If I have a mix of all things above, then it becomes evident the difficulty in determining the final value and why it has always waived, with the exception of property, to tax wealth. Moreover, the richest instantly transferred their assets abroad or take up residence abroad, and then the tax would be so difficult and unpopular to make it impractical to apply. Here at
"La Stampa are well stigmatized some problems and some proposals. Other interesting comments here .
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