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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...
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donations (gift tax, in the U.S.) that were enacted in Italy between 2000 and 2001. Employing a unique data set containing …
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that took place in Italy in 2001. Considering this policy shift provides the first evidence that a drastic reduction in …
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