In summer 1923, pursuant to the 'full powers' granted him by the Parliament to balance the budget, Alberto De Stefani - appointed in October 1922 as Mussolini's Treasury Minister - announced the abolition of inheritance tax. The most iconic act of Fascist 'financial restauration' of 1922-25, the...

This paper documents the ongoing construction of the Italian Historical Taxpayers' Database (IHTD), currently consisting of 1,593,563 micro-records of income declarations filed by Italian autonomous workers in 1889, 1922 and 1933. Such a database results from the digitisation of a so far...