Abstract
1. Introduction G. Galeotti, M. Marrelli. Part I: Tax Design and Reform: Theoretical Issues. 2. The Theory of Commodity Tax Reform: a Survey F. Bulkaen. 3. The Fiscal System and the Dynamic Redistribution of Income V. Dardanoni. 4. The Effects of Uncertain Tax Policies on the Behaviour of Firms R. Martina. 5. Demographic Changes, Public Savings and Tax Policies B. Quintieri, C. Rosati. Part II: Non Marginal Tax Reforms. 6. From Personal to Indirect Taxation: a General Equilibrium Approach A. Fossati, B. Cavalletti, A. Pench. 7. Fiscal System and Fiscal Reform in Italy in the 90s V. Visco. 8. Welfare Effects of Tax Progressivity F. Stroffolini. 9. Fiscal Autonomy, Grants in Aid and Expenditure of Local Government R. Levaggi.
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