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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ESG CRITERIA AND COVID-19: THE EMERGING ROLE OF THE “S”

The acronym “ESG” stands for Environmental, Social and Governance and is a concept used in the financial world to measure the sustainability of an investment. The environmental criteria analyse the impact of an investment focusing on waste and pollution, greenhouse gas emission, climate change, deforestation, water resources and so on. The social criteria considers the […]

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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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