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* by Carlo Cottarelli and Giulio Gottardo
The tax reform is described by the National Recovery and Resilience Plan as “a key action to respond to the country’s structural weaknesses”.[2] Even before Covid, several proposals for tax reform had been presented, often united by the intention of reshaping some rates reducing tax expenses (tax expenditures), i.e. the long list of deductions, deductions and optional regimes.
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