Constituent Assembly in plenary
Friday May 23, 1947
Ruini, President of the Committee on the Constitution: It remains to examine the four Articles relating to tax matters: The honorable Louis Meda, Malvestiti, Fanfani, Bazzano, presented the following additional item:
"the direct taxes will be applied as a matter of progression."
Honourable Castelli, Vanoni, Marazzi, Firrao, Tremasco, Franceschini, Barduzzi Bertola and presented the following amendment:
"all those involved in economic, social or political status are required to pay taxes in proportion to their actual ability to pay , subject to the exemptions and privileges provided by law ".
Mr Castles has the power to do it.
CASTELLI: Ladies and gentlemen, the additional part formulas as they are presented can be transformed into one that is to contemplate the whole. The new wording, which I also agreed with the agreement of fully equipped ladies Scoca, Meda Louis Grieco and Laconi, is as follows:
"Everyone shall contribute to public expenditure because of their ability to pay."
"The tax system is based on criteria of progressivity."
TERRACINI: Mr Scoca entitled to carry out its additional item that is as follows:
"Subject to the exclusions and tax cuts aimed at ensuring the availability of the minimum necessary to meet the minimum essential part of life, everyone needs to contribute to public expenditure so that the total tax burden imposed on each result to the policy of progressive informed. "
SCOCA: Il nostro sistema tributario, quello dello Statuto Albertino, è ancora informato al criterio della proporzionalità. Infatti la massima parte del gettito dell'imposta è a base oggettiva o reale e ad aliquota costante, mentre comparativamente assai scarso è il gettito della complementare sul reddito globale che è a base personale e ad aliquota progressiva. Se poi consideriamo che più dei tributi diretti rendono quelli indiretti e questi attuano una progressione al rovescio, in quanto essendo stabiliti prevalentemente sui consumi, gravano maggiormente sulle classi meno abbienti, si vede come in effetti la distribuzione del carico tributario avvenga non già in senso progressivo e neppure in misura proporzionale, but regressive in effect. That is a serious social injustice that must be eliminated, with a thoughtful and serious tax reform.
The rule of progressive and therefore must be actually acting the part of all public expenditure must be made so that the overall tax burden borne by each informative results on the criterion of progressiveness.
This means that the progression applied to taxes on worldwide income or on capital period must be such as to correct inequities resulting Dagi other taxes, particularly those on consumption.
There is no denying that the city, before being called to corrispondere una quota parte della sua ricchezza allo stato, per la soddisfazione dei bisogni pubblici, deve soddisfare i isogni elementari di vita suoi propri e di coloro ai quali, per obbligo morale e giuridico, deve provvedere.
Da ciò discende la necessità della esclusione dei redditi minimi dalla imposizione; minimi che lo stato ha interesse a tenere sufficientemente elevati. Da ciò discende pure che debba essere tenuto in opportuna considerazione i caruchi di famiglia del contribuente. Sono, questi, aspetti caratteristici di quella capacità contributiva che la formulazione concordata nell'articoloo aggiuntivo pone a base della imposizione. Se esaminiamo la nostra legislazione, vediamo che, accanto alle leggi normal tax, have entered too many exceptions, too many strange rules, which create differences in treatment between classes of citizens and other classes, and between different localities in the area of \u200b\u200bthe state and make it difficult for your own knowledge of the matter.
Ruini, President of the Committee: The proposal of Hon. Scoca is wide and ingenious, and in its broad expertise, wanted to invoke the policy of progressive, but took into account that can not be applied, as we have seen, all Songolo taxes, and to use the formula that the total charge of taxes charged on every citizen to be progressive.
exact criterion, and essentially equivalent to another, upon which the proposers and the Commission agreed, that all of the tax system is progressive informed.
CORBIN: We have a tax system that is set on two types of taxes: taxes tax real and personal. If we want itrodurre in the principle of progressive tax system, we must get to the suppression of this dual system of taxation, and use the unique system of taxation that exists in other countries.
CYCO: Mr. President, I asked to speak very briefly to reply to the said Hon. Corbino. It seems to me that he has acceded to vote additional article, which was agreed form with the Commission. But has some concern about a radical reform of our tax system.
Corbin: I do not have these concerns.
CYCO: The Hon. Corbino said that if we want to implement a progressive move towards the single tax. I would say that it is not necessary for this to apply the principle of progressivity, as well as we have understood and as Hon President of the Commission has shown.
Just flip the current situation of the relationship between real and personal taxes. We can keep the real direct taxes (and you must maintain at least as necessary to determine the tax basis of personal affecting the income of the city) and determine the actual taxable in their consistency. If we do what we can strengthen the progressive tax on worldwide income and become the backbone of the tax system.
By easing the tax burden proportional affect separately the various kinds of income, we will have room to hit a unit and gradually the total income.
TERRACINI: I shall now put the text of the amendment signed by Mr Luigi Meda, Scoca and others accepted by the President of the Commission.
"Everyone shall to contribute to public expenditure because of their ability to pay. "
" The tax system is based on criteria of progressivity .
E 'approved.
