Ruggero Paladini

Alcuni aspetti di efficienza nella riforma della tassazione delle attività finanziarie

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The paper deals with the relation between taxation of capital and labour in the light of the efficiency analysis (optimal taxation). In a two periods model has been demostrated by King that the relation between the rate of capital taxation and the rate of labour taxation depends on the relation between the rate of growth and the rate of interest. When the first in greater the tax o labor must go up, while the opposite holds if the rate of interst is greater. Reducing the taxation on capital income as in the case of the reform proposed by the Government, may be inconsistent with the choice of supporting the private pension system.

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