Taxes on Property and Property Increments in Italy

Abstract

I. Introductory; the plan of September, 1919. — II. The tax on increments of property, 112. — Scale of rates, 114. — III. The tax on property, as proposed in November, 1919, 119. — IV. The tax on property in its present form; general characteristics, 120. — Scale of rates, 122. — In essentials, an extraordinary levy, 123. — Exemptions, 126. — Valuation; real property, 128. — Business, 129. — Securities, 129. — Allowance for debts, 131. — Presumptive valuations, 135. — Penalties, 137. — Conclusion, 138.