Spunti di riflessione in tema di riforma dell’imposizione personale sul reddito e principi costituzionali

Starting from the analysis of the principles affirmed by the Italian constitutional jurisprudence, this essay intends to trace the constitutional coordinates within which the political discretion of the legislator should move in the matter of the reform of personal income tax of individuals in Italy. In particular, the author highlights the areas for which recovery of progressiveness is necessary and those for which, on the other hand, it may be reasonable to maintain replacement schemes. Finally, some conclusive reflections are formulated on the destiny that personal income tax should have in today’s historical era and today’s tax systems, also concerning consumption and property taxes