Same job, different pay: the contradiction of the flat-rate tax. Salary simulations

详细摘要

A blow to the progressive nature of the tax system that exacerbates three ills of the Italian economy: the stunted growth of businesses, tax evasion and fake s…

One of the flagship measures of the 2027 budget law is the extension of the flat-rate scheme to self-employed individuals with a turnover of up to €100,000. The government had already raised the threshold from 65,000 to 85,000 in the 2023 budget law, and now it stands at 100,000. The flat-rate scheme may have made sense when it was introduced for very low incomes, where it is difficult to quantif…

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