Flat tax e progressività d’imposta

Anzitutto prima di addentrarsi sul tema della Flat tax è importante conoscere la distinzione tra imposte proporzionali e imposte progressive. Le prime risultano tali quando l’aliquota media* non varia al variare della base imponibile; mentre un’imposta è progressiva quando essa aumenta all’aumentare della base imponibile. Che cos’è la Flat tax? Cosa si intende con progressività […]

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FISCAL HARMONIZATION: BETTER LATE THAN NEVER

Few months ago, I wrote an article over the possibility for the Eurozone to really start thinking about a fiscal harmonization, especially following the departure of the UK. After a while, here we are dealing again with this topic. Why is that? Does the word “Coronabond” tell you something? Of course, since with the spread […]

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WHAT IS HELICOPTER MONEY?

Helicopter Money is a proposed unconventional monetary policy tool, suggested when the economy is in a liquidity trap, i.e. when the interest rates remain near zero and the economy is in recession. This instrument consists of printing and distributing big sums of money to the public, hoping that people will spend it. In this way, […]

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