data/processed/reports/cr-2012-280.json

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  "title": "Italy: Technical Assistance Report--The Delega Fiscale and the Strategic Orientation of Tax Reform",
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      "name": "Italy",
      "formal_name": "Italy",
      "iso3": "ITA",
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      "start": "2016-12-31",
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      "verbatim": "July 29, 2012",
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    "series": [
      "IMF Staff Country Reports"
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    "series_volume_no": "Country Report No.  2012/280",
    "doi": [],
    "isbn": [],
    "subjects": [
      "Tax expenditures",
      "Revenue administration",
      "Income",
      "Environmental taxes",
      "Income tax systems",
      "Public financial management (PFM)",
      "National accounts",
      "Taxes"
    ],
    "topics": [
      "Fiscal policy and management|Public Financial Management|Budget planning and preparation|Budget coverage|Tax expenditures ",
      " Fiscal policy and management|Public Financial Management|Budget planning and preparation|Budget coverage ",
      " Fiscal policy and management|Public Financial Management|Budget planning and preparation ",
      " Fiscal policy and management|Public Financial Management ",
      " Fiscal policy and management ",
      " Fiscal policy and management|Revenue administration ",
      " Fiscal policy and management ",
      " Real sector|National accounts|Income ",
      " Real sector|National accounts ",
      " Real sector ",
      " Fiscal policy and management|Taxes|Environmental taxes ",
      " Fiscal policy and management|Taxes ",
      " Fiscal policy and management ",
      " Fiscal policy and management|Taxes|Income and capital gains taxes|Income tax systems ",
      " Fiscal policy and management|Taxes|Income and capital gains taxes ",
      " Fiscal policy and management|Taxes ",
      " Fiscal policy and management ",
      " Fiscal policy and management|Public Financial Management ",
      " Fiscal policy and management ",
      " Real sector|National accounts ",
      " Real sector ",
      " Fiscal policy and management|Taxes ",
      " Fiscal policy and management ",
      " Fund operations|IMF lending|Charges ",
      " Fund operations|IMF lending ",
      " Fund operations"
    ],
    "keywords": [
      "ISCR,CR,income tax,tax rate,carbon tax,tax system,retained earnings,single tax,Tax expenditures,Income,Income tax systems,Environmental taxes,Europe"
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    "description_indexed": "The contents of this report constitute technical advice provided by the staff of the International Monetary Fund (IMF) to the authorities of Italy (the “TA recipient”) in response to their request for technical assistance. This report (in whole or in part) or summaries thereof may be disclosed by the IMF to IMF Executive Directors and members of their staff, as well as to other agencies or instrumentalities of the TA recipient, and upon their request, to World Bank staff and other technical assistance providers and donors with legitimate interest, unless the TA recipient specifically objects to such disclosure (see Operational Guidelines for the Dissemination of Technical Assistance Information: http://www.imf.org/external/np/pp/eng/2009/040609.pdf\">http://www.imf.org/external/np/pp/eng/2009/040609.pdf). Disclosure of this report (in whole or in part) or summaries thereof to parties outside the IMF other than agencies or instrumentalities of the TA recipient, World Bank staff, other technical assistance providers and donors with legitimate interest shall require the explicit consent of the TA recipient and the IMF’s Fiscal Affairs Department.",
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    "source_pdf_url": "https://www.imf.org/external/pubs/ft/scr/2012/cr12280.pdf",
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      "text": "Among the issues that remain is whether an explicit wealth tax, and/or a strengthening of inheritance taxes, might have a greater role to play.",
      "verbatim": "Among the issues that remain is whether an explicit wealth tax, and/or a strengthening of inheritance taxes, might have a greater role to play.",
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      "text": "Introduction of the Allowance for Corporate Equity (ACE) was an important step toward greater neutrality for businesses’ investment and financing decisions, taking Italy closer to a form of ‘dual income tax’ (taxing capital income at a low flat rate, labor income at progressive rates).",
      "verbatim": "Introduction of the Allowance for Corporate Equity (ACE) was an important step toward greater neutrality for businesses’ investment and financing decisions, taking Italy closer to a form of ‘dual income tax’ (taxing capital income at a low flat rate, labor income at progressive rates).",
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      "text": "Much detail remains to be spelled out, and some provisions could be made more effective … Cadastral revaluation could be eased, for example, by making use of selfreporting; and allowing the Imposta sul Reddito Imprenditoriale (IRI) as an option adds complexity and can only lose revenue.",
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      "text": "Realistic alignment of cadastral prices with market prices is essential for greater fairness in property taxation, paving the way for its more effective use as a central element of the local public finances.",
      "verbatim": "Realistic alignment of cadastral prices with market prices is essential for greater fairness in property taxation, paving the way for its more effective use as a central element of the local public finances.",
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      "text": "Routine analysis and assessment of tax gaps is critical to improving compliance; regular reporting of tax expenditures and building on extensive recent work is key for transparent review of their effectiveness; recognizing the importance of green taxation is a step toward returning Italy to a leadership role in the area; and VAT grouping, while having a revenue cost, can significantly reduce distortions from VAT exemption in key sectors.",
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      "text": "The central goal of protecting taxpayers’ rights while safeguarding revenue from abuse will be substantially furthered by clarifying when tax schemes will be regarded as abusive; ensuring criminal procedures do not apply when fraud is not an issue; and encouraging companies to better manage risky tax positions.",
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      "text": "A ‘dual income tax’ (DIT) [4] taxes labor income at progressive rates but capital income at a low single rate .",
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      "verbatim": "It differs from a ‘comprehensive’ income tax in distinguishing between capital and labor income (rather than subjecting the sum of the two to a single progressive scale) and from an ‘expenditure’ tax in that it taxes the normal return to capital.",
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      "text": "Recent Tax Reforms: Aims, Challenges, and Unfinished Business",
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      "text": "8 Given an Imposta sul Reddito delle Società (IRES) rate of 27.5 percent, the effective tax rate for non-qualified shareholdings is 42 percent (��0.275���0.2���1 �0.275��; for a qualified shareholder paying IRPEF at the top (state) marginal rate of 43 percent it is (a little over) 43 percent (�0.275 ��0.43���0.5���1 � 0.275).",
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      "text": "Notable too is that distributed corporate earnings (in excess of a normal rate of return) are taxed at effective rates that are close to the top marginal IRPEF rate rather than the rate on interest income.",
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      "text": "Progress toward a DIT has in any event provided a coherent and practicable framework for strengthening tax design in Italy—in the process of unifying previously very dissimilar rates on different forms of interest income, for instance, and providing a setting for the ACE.",
      "verbatim": "Progress toward a DIT has in any event provided a coherent and practicable framework for strengthening tax design in Italy—in the process of unifying previously very dissimilar rates on different forms of interest income, for instance, and providing a setting for the ACE.",
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      "text": "There is thus a very strong case for measures that further implement the underlying principles of the DIT, and address such weaknesses as remain.",
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      "text": "These include the taxation of (49.72 percent of) dividends under progressive Imposta sul Reddito delle Persone Fisiche (IRPEF) rates for qualified shareholdings, the potential taxation of capital gains on real estate at the IRPEF rate (with an option to pay at 20 percent), and the absence of any attempt to apply differential taxation of labor and capital income to unincorporated businesses.",
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      "text": "…though there remain some differences from the textbook DIT .",
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      "text": "12 Assuming the standard IRAP rate of 3.9 percent, since 10 percent of the IRAP was deductible already, the reduction in the effective rate on labor costs is �0.9���0.039��0.275 �0.0097.",
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      "text": "13 To the extent that these effects effectively finance a reduction employer’s labor cost by increasing taxes on final consumption (of commodities and housing services), the effect will have been equivalent to a fiscal devaluation: reducing the euro price of exports (assuming the reduction in labor costs to have been passed on) and increasing the relative price of imports in Italy (the increase in IVA affecting both imports and domestic production), but the cut in labor costs only the latter.",
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      "text": "Any effect is likely to have been modest, however: even assuming the IRPEF surcharge was borne by workers, the extent of the shift was likely under 1 percent of GDP, and part of the property tax falling on commercial properties is likely if anything to have raised production",
      "verbatim": "Any effect is likely to have been modest, however: even assuming the IRPEF surcharge was borne by workers, the extent of the shift was likely under 1 percent of GDP, and part of the property tax falling on commercial properties is likely if anything to have raised production",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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          "quote": "Any effect is likely to have been modest, however: even assuming the IRPEF surcharge was borne by workers, the extent of the shift was likely under 1 percent of GDP, and part of the property tax falling on commercial properties is likely if anything to have raised production",
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      "text": "C-efficiency (the ratio of IVA revenue to the product of aggregate consumption and the standard rate) remains one of the lowest in the EU (41 percent, compared to an unweighted OECD EU average of 58 percent).",
      "verbatim": "C-efficiency (the ratio of IVA revenue to the product of aggregate consumption and the standard rate) remains one of the lowest in the EU (41 percent, compared to an unweighted OECD EU average of 58 percent).",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "In particular, recent reforms of municipal finance, tax autonomy, and equalization schemes in the context of greater fiscal federalism will likely have to be revisited; [10] these wider issues of fiscal federalism, however, are beyond the scope of this report).",
      "verbatim": "In particular, recent reforms of municipal finance, tax autonomy, and equalization schemes in the context of greater fiscal federalism will likely have to be revisited; [10] these wider issues of fiscal federalism, however, are beyond the scope of this report).",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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          "quote": "In particular, recent reforms of municipal finance, tax autonomy, and equalization schemes in the context of greater fiscal federalism will likely have to be revisited; [10] these wider issues of fiscal federalism, however, are beyond the scope of this report).",
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      "text": "The effects seem likely to be fairly modest, however: the former apply only to those under 35 and women on permanent contracts, while the latter imply an effective rate reduction of less than 1 percent.",
      "verbatim": "The effects seem likely to be fairly modest, however: the former apply only to those under 35 and women on permanent contracts, while the latter imply an effective rate reduction of less than 1 percent.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "evidence": [
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      "text": "The increase in the standard IVA rate from 20 to 21 percent in 2011 does not, however, address the more fundamental point that Italy has one of the weakest performing VATs in the EU: reflecting the presence of reduced rates and imperfections of compliance.",
      "verbatim": "The increase in the standard IVA rate from 20 to 21 percent in 2011 does not, however, address the more fundamental point that Italy has one of the weakest performing VATs in the EU: reflecting the presence of reduced rates and imperfections of compliance.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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          "quote": "The increase in the standard IVA rate from 20 to 21 percent in 2011 does not, however, address the more fundamental point that Italy has one of the weakest performing VATs in the EU: reflecting the presence of reduced rates and imperfections of compliance.",
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      "text": "[11] New excises on boats and private planes are clearly targeted on the very wealthy, but the limited revenue they raise (0.3 percent of GDP) means that they can have only very limited distributional effects.",
      "verbatim": "[11] New excises on boats and private planes are clearly targeted on the very wealthy, but the limited revenue they raise (0.3 percent of GDP) means that they can have only very limited distributional effects.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "Continued progress requires sustaining and pursuing further the basic aims underpinning the developments described above : building a coherent income tax structure along DIT lines, making fuller use of potentially less distorting taxes, and enhancing neutrality in relation to business decisions.",
      "verbatim": "Continued progress requires sustaining and pursuing further the basic aims underpinning the developments described above : building a coherent income tax structure along DIT lines, making fuller use of potentially less distorting taxes, and enhancing neutrality in relation to business decisions.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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          "quote": "Continued progress requires sustaining and pursuing further the basic aims underpinning the developments described above : building a coherent income tax structure along DIT lines, making fuller use of potentially less distorting taxes, and enhancing neutrality in relation to business decisions.",
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      "text": "Labor tax wedges are high—the implicit tax on labor is the highest in the EU in 2010—and the effectiveness of the IVA in performing its basic function, of raising substantial revenue as a broad-based consumption tax, remains poor.",
      "verbatim": "Labor tax wedges are high—the implicit tax on labor is the highest in the EU in 2010—and the effectiveness of the IVA in performing its basic function, of raising substantial revenue as a broad-based consumption tax, remains poor.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "Some significant weaknesses of the current tax system remain .",
      "verbatim": "Some significant weaknesses of the current tax system remain .",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "Applying any common national rate structure to a revalued base will mean substantial (and broadly progressive) revenue shifts between and within jurisdictions,",
      "verbatim": "Applying any common national rate structure to a revalued base will mean substantial (and broadly progressive) revenue shifts between and within jurisdictions,",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
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          "quote": "Applying any common national rate structure to a revalued base will mean substantial (and broadly progressive) revenue shifts between and within jurisdictions,",
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      "text": "There are many ways to implement an effective property tax system.",
      "verbatim": "There are many ways to implement an effective property tax system.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
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          "quote": "There are many ways to implement an effective property tax system.",
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      "text": "[19] The valuation methods proposed in the DF are recognized internationally as an appropriate basis for effective and fair property taxation in advanced economies.",
      "verbatim": "[19] The valuation methods proposed in the DF are recognized internationally as an appropriate basis for effective and fair property taxation in advanced economies.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
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          "quote": "[19] The valuation methods proposed in the DF are recognized internationally as an appropriate basis for effective and fair property taxation in advanced economies.",
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      "text": "Implementing Article 2 without incurring additional costs will be a major challenge, and the crucial task of maintaining the cadastre and cadastral values will require resources .",
      "verbatim": "Implementing Article 2 without incurring additional costs will be a major challenge, and the crucial task of maintaining the cadastre and cadastral values will require resources .",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "One approach that has proven effective in other countries is to dedicate a small portion of the property tax revenue for the maintenance of the assessment",
      "verbatim": "One approach that has proven effective in other countries is to dedicate a small portion of the property tax revenue for the maintenance of the assessment",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
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          "quote": "One approach that has proven effective in other countries is to dedicate a small portion of the property tax revenue for the maintenance of the assessment",
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      "text": "Since the degree of undervaluation tends to be higher where market values are higher, this redistribution would be broadly progressive.",
      "verbatim": "Since the degree of undervaluation tends to be higher where market values are higher, this redistribution would be broadly progressive.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
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          "quote": "Since the degree of undervaluation tends to be higher where market values are higher, this redistribution would be broadly progressive.",
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      "text": "Some of the management tasks can be effectively shared with municipalities and other local agencies.",
      "verbatim": "Some of the management tasks can be effectively shared with municipalities and other local agencies.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "Rather, the argument is that all exemptions from the property tax merit careful review to assure that their objectives remain valid and that they are sufficiently effective, including relative to other policy instruments, in achieving them.",
      "verbatim": "Rather, the argument is that all exemptions from the property tax merit careful review to assure that their objectives remain valid and that they are sufficiently effective, including relative to other policy instruments, in achieving them.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
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          "quote": "Rather, the argument is that all exemptions from the property tax merit careful review to assure that their objectives remain valid and that they are sufficiently effective, including relative to other policy instruments, in achieving them.",
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      "text": "Such an approach would not be perfect or costless, but might provide a fruitful way to accelerate progress.",
      "verbatim": "Such an approach would not be perfect or costless, but might provide a fruitful way to accelerate progress.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
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      "text": "Understanding the scale of these losses, whether from deliberate evasion or other sources of imperfect implementation of the tax rules, can suggest scope for increasing revenue in ways that do not penalize or further distort the behavior of the compliant, and which increase the horizontal equity of the system.",
      "verbatim": "Understanding the scale of these losses, whether from deliberate evasion or other sources of imperfect implementation of the tax rules, can suggest scope for increasing revenue in ways that do not penalize or further distort the behavior of the compliant, and which increase the horizontal equity of the system.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "evidence": [
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          "quote": "Understanding the scale of these losses, whether from deliberate evasion or other sources of imperfect implementation of the tax rules, can suggest scope for increasing revenue in ways that do not penalize or further distort the behavior of the compliant, and which increase the horizontal equity of the system.",
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    {
      "text": "‘Tax gap’ analysis of the kind envisaged—quantifying revenue losses from imperfect compliance—can be an important step toward fairer and more efficient taxation .",
      "verbatim": "‘Tax gap’ analysis of the kind envisaged—quantifying revenue losses from imperfect compliance—can be an important step toward fairer and more efficient taxation .",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
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          "quote": "‘Tax gap’ analysis of the kind envisaged—quantifying revenue losses from imperfect compliance—can be an important step toward fairer and more efficient taxation .",
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      "text": "Caution is needed in comparing tax gaps across countries, as methodologies and local circumstances may vary widely.",
      "verbatim": "Caution is needed in comparing tax gaps across countries, as methodologies and local circumstances may vary widely.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "Comparisons for a given country over time, however, can be helpful both in assessing the effectiveness of interventions by the revenue agency and in identifying emerging compliance risks.",
      "verbatim": "Comparisons for a given country over time, however, can be helpful both in assessing the effectiveness of interventions by the revenue agency and in identifying emerging compliance risks.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "evidence": [
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          "quote": "Comparisons for a given country over time, however, can be helpful both in assessing the effectiveness of interventions by the revenue agency and in identifying emerging compliance risks.",
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      "text": "Estimates of the aggregate gap in themselves are uninformative about the specific nature of imperfections in compliance, and hence for the design of responses by the revenue administration.",
      "verbatim": "Estimates of the aggregate gap in themselves are uninformative about the specific nature of imperfections in compliance, and hence for the design of responses by the revenue administration.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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          "quote": "Estimates of the aggregate gap in themselves are uninformative about the specific nature of imperfections in compliance, and hence for the design of responses by the revenue administration.",
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      "text": "For the IRES and IRPEF, comparing national accounts data with declared incomes can (and, we understand, has) been used to estimate the gap between the actual and potential tax base.",
      "verbatim": "For the IRES and IRPEF, comparing national accounts data with declared incomes can (and, we understand, has) been used to estimate the gap between the actual and potential tax base.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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          "quote": "For the IRES and IRPEF, comparing national accounts data with declared incomes can (and, we understand, has) been used to estimate the gap between the actual and potential tax base.",
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      "text": "It is striking, for instance, that the Revenue Agency’s estimates suggest that the IVA gap continued on its downward trend throughout the hard times of recent years—in most countries, slowdowns are associated with widening compliance gaps (as businesses finance themselves in part by delaying remitting tax).",
      "verbatim": "It is striking, for instance, that the Revenue Agency’s estimates suggest that the IVA gap continued on its downward trend throughout the hard times of recent years—in most countries, slowdowns are associated with widening compliance gaps (as businesses finance themselves in part by delaying remitting tax).",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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          "quote": "It is striking, for instance, that the Revenue Agency’s estimates suggest that the IVA gap continued on its downward trend throughout the hard times of recent years—in most countries, slowdowns are associated with widening compliance gaps (as businesses finance themselves in part by delaying remitting tax).",
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      "text": "More is needed in these cases, however— especially for the IRPEF—to estimate the gap in terms of tax payments themselves, since the tax theoretically due in these cases depends critically not only on economywide aggregate but also on their distributions across taxpayers.",
      "verbatim": "More is needed in these cases, however— especially for the IRPEF—to estimate the gap in terms of tax payments themselves, since the tax theoretically due in these cases depends critically not only on economywide aggregate but also on their distributions across taxpayers.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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          "quote": "More is needed in these cases, however— especially for the IRPEF—to estimate the gap in terms of tax payments themselves, since the tax theoretically due in these cases depends critically not only on economywide aggregate but also on their distributions across taxpayers.",
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    {
      "text": "Quantifying the overall gap does not in itself help design interventions .",
      "verbatim": "Quantifying the overall gap does not in itself help design interventions .",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "Tax gap analysis can also help to monitor and incentivize the performance of the revenue agency and identify emerging risks .",
      "verbatim": "Tax gap analysis can also help to monitor and incentivize the performance of the revenue agency and identify emerging risks .",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
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      "text": "The top-down method is relatively straightforward, and has already been developed in Italy for the IVA and IRAP since in each case the base is closely related to national account aggregates and rates do not vary greatly across taxpayers.",
      "verbatim": "The top-down method is relatively straightforward, and has already been developed in Italy for the IVA and IRAP since in each case the base is closely related to national account aggregates and rates do not vary greatly across taxpayers.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "(2001) discuss the strengths and weakness of this as an indicator of IVA effectiveness; OECD (2010a), which refers to this as the ‘VAT revenue ratio,’ discusses issues in its calculation.",
      "verbatim": "(2001) discuss the strengths and weakness of this as an indicator of IVA effectiveness; OECD (2010a), which refers to this as the ‘VAT revenue ratio,’ discusses issues in its calculation.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "24 Some techniques may be helpful even though they yield no estimate of the tax gap: a narrowing differential between the income and consumption reported in household surveys, for instance, can suggest improved compliance (Ivanova, Keen, and Klemm, 2005).",
      "verbatim": "24 Some techniques may be helpful even though they yield no estimate of the tax gap: a narrowing differential between the income and consumption reported in household surveys, for instance, can suggest improved compliance (Ivanova, Keen, and Klemm, 2005).",
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      "text": "And annual calculation is needed to identify emerging challenges and trends.",
      "verbatim": "And annual calculation is needed to identify emerging challenges and trends.",
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      "text": "For Italy, for instance, OECD (2010a) reports that Cefficiency in Italy was around 41 percent in 2008; combining this with a compliance gap of around 30 percent, as the studies of the Revenue Agency suggest, implies a policy gap also of around 41 percent: that is, revenue was around 41 percent of what it would have been had the then-standard rate been applied to the actual consumption brought into the IVA.",
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      "text": "For the IVA, the overall shortfall of C-efficiency [25] from 100 percent can in principle be decomposed into terms relating to both the ‘tax gap’ in the sense above—perhaps better referred to as a compliance gap (as in IMF, 2010b)—and a ‘policy gap’ reflecting the extent that the consumption actually taxed is not all brought into tax at the standard rate.",
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      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "To further guide reform priorities, there is scope to develop integrated analyses of weaknesses of both tax policy and administration .",
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      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "26 De Mooij and Keen (2012) show how the policy gap can in turn be decomposed into elements reflecting rate differentiation and the operation of exemptions.",
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      "text": "A similar approach has not yet been developed for other taxes, but there is potential to do so for those in which a uniform rate is a natural benchmark.",
      "verbatim": "A similar approach has not yet been developed for other taxes, but there is potential to do so for those in which a uniform rate is a natural benchmark.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "Nonetheless, they give some sense of the relative potential of design and compliance improvements: halving the compliance gap, maintaining all tax rates unchanged, would thus raise about 1.3 percent of GDP; halving the policy gap, [26] keeping the standard rate unchanged, would raise about 2 percent.",
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      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "[27] (The policy gap can in turn be decomposed into elements reflecting rate differentiation and the operation of exemptions: Box 1 illustrates for Italy).",
      "verbatim": "[27] (The policy gap can in turn be decomposed into elements reflecting rate differentiation and the operation of exemptions: Box 1 illustrates for Italy).",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "Tax expenditures can have major consequences for the fairness, complexity, efficiency, and effectiveness of not only the tax system itself but, since they often serve purposes that might be (or are also) pursued through public spending, of the wider fiscal system.",
      "verbatim": "Tax expenditures can have major consequences for the fairness, complexity, efficiency, and effectiveness of not only the tax system itself but, since they often serve purposes that might be (or are also) pursued through public spending, of the wider fiscal system.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
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          "quote": "Tax expenditures can have major consequences for the fairness, complexity, efficiency, and effectiveness of not only the tax system itself but, since they often serve purposes that might be (or are also) pursued through public spending, of the wider fiscal system.",
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      "text": "Though natural, in that there is no possibility of recovering these revenue losses, and common practice, in a wider context this does risk these provisions escaping the scrutiny they deserve.",
      "verbatim": "Though natural, in that there is no possibility of recovering these revenue losses, and common practice, in a wider context this does risk these provisions escaping the scrutiny they deserve.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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          "quote": "Though natural, in that there is no possibility of recovering these revenue losses, and common practice, in a wider context this does risk these provisions escaping the scrutiny they deserve.",
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      "text": "13.17 0.84 Substitute tax regime by-passes the requirement to tax capital income according to the progressive PIT schedule by mimicking a DIT regime",
      "verbatim": "13.17 0.84 Substitute tax regime by-passes the requirement to tax capital income according to the progressive PIT schedule by mimicking a DIT regime",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "5.10 0.33 Unwinds tax progressivity that would come from what is effectively multi-year income in one period",
      "verbatim": "5.10 0.33 Unwinds tax progressivity that would come from what is effectively multi-year income in one period",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "Lower PIT rates for payment of arrears to employees 1.22 0.08 Unwinds tax progressivity that would come from receiving past years' income in the current period",
      "verbatim": "Lower PIT rates for payment of arrears to employees 1.22 0.08 Unwinds tax progressivity that would come from receiving past years' income in the current period",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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          "quote": "Lower PIT rates for payment of arrears to employees 1.22 0.08 Unwinds tax progressivity that would come from receiving past years' income in the current period",
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      "text": "And while the large tax expenditures associated with the reduced IVA rates in themselves increase progressivity, much of the benefit from them will go to the better off, so that the same equity objectives could likely be pursued at less revenue cost through social spending.",
      "verbatim": "And while the large tax expenditures associated with the reduced IVA rates in themselves increase progressivity, much of the benefit from them will go to the better off, so that the same equity objectives could likely be pursued at less revenue cost through social spending.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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          "quote": "And while the large tax expenditures associated with the reduced IVA rates in themselves increase progressivity, much of the benefit from them will go to the better off, so that the same equity objectives could likely be pursued at less revenue cost through social spending.",
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      "text": "In a progressive tax system, for instance, any policy that reduces taxable income will benefit most those in the highest marginal tax bracket (and convey no benefit to those out of the tax system)—a strong argument for using tax credits (or spending measures) instead.",
      "verbatim": "In a progressive tax system, for instance, any policy that reduces taxable income will benefit most those in the highest marginal tax bracket (and convey no benefit to those out of the tax system)—a strong argument for using tax credits (or spending measures) instead.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
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          "quote": "In a progressive tax system, for instance, any policy that reduces taxable income will benefit most those in the highest marginal tax bracket (and convey no benefit to those out of the tax system)—a strong argument for using tax credits (or spending measures) instead.",
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      "text": "Tax expenditures can also create unintended or unwelcome distortions: the current deduction of mortgage interest, for instance, may have been appropriate when imputed income from owner-occupation was effectively taxable, but now simply encourages leveraged housing finance.",
      "verbatim": "Tax expenditures can also create unintended or unwelcome distortions: the current deduction of mortgage interest, for instance, may have been appropriate when imputed income from owner-occupation was effectively taxable, but now simply encourages leveraged housing finance.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "Tax expenditures can compromise fairness and efficiency, may be poorly targeted to their intended beneficiaries—and are vulnerable to lobbying .",
      "verbatim": "Tax expenditures can compromise fairness and efficiency, may be poorly targeted to their intended beneficiaries—and are vulnerable to lobbying .",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "[33] This is not always straightforward, in that their impact on behavior is often hard to identify; even then, however, some sense can be given of whether it is plausible that the response could be large enough to warrant the revenue cost incurred.",
      "verbatim": "[33] This is not always straightforward, in that their impact on behavior is often hard to identify; even then, however, some sense can be given of whether it is plausible that the response could be large enough to warrant the revenue cost incurred.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "The direction of bias, could, however, be in the opposite direction, with the aggregate of tax expenditures overstating the revenue gain from eliminating all.",
      "verbatim": "The direction of bias, could, however, be in the opposite direction, with the aggregate of tax expenditures overstating the revenue gain from eliminating all.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "But it is also clearly perceived as in a fundamental sense unjust, and less objectionable ways to encourage compliance can be found (as other provisions in this chapter, discussed below, aim to do).",
      "verbatim": "But it is also clearly perceived as in a fundamental sense unjust, and less objectionable ways to encourage compliance can be found (as other provisions in this chapter, discussed below, aim to do).",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "text": "More recently, however, a series of Supreme Court decisions, based on constitutional principles, appear to have widened and muddied the circumstances in which tax schemes may be overturned (even, it was reported to the mission, when the tax law explicitly offered the course taken as an option for the taxpayer).",
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      "text": "What is clear, however, is that removing the routine application of criminal charges would greatly increase the confidence of the private sector, and do little to hamper effective tax administration.",
      "verbatim": "What is clear, however, is that removing the routine application of criminal charges would greatly increase the confidence of the private sector, and do little to hamper effective tax administration.",
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    },
    {
      "text": "charges imposes personal stress and carries reputational risks for individuals and firms [37] (and can be hard to explain to foreign investors); and carrying the formal possibility of penalties that are never imposed, because too harsh, undermines the credibility of the wider tax enforcement system.",
      "verbatim": "charges imposes personal stress and carries reputational risks for individuals and firms [37] (and can be hard to explain to foreign investors); and carrying the formal possibility of penalties that are never imposed, because too harsh, undermines the credibility of the wider tax enforcement system.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-00b9cf0843af3f49",
          "page": 26,
          "quote": "charges imposes personal stress and carries reputational risks for individuals and firms [37] (and can be hard to explain to foreign investors); and carrying the formal possibility of penalties that are never imposed, because too harsh, undermines the credibility of the wider tax enforcement system.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0072"
    },
    {
      "text": "41 A consultative committee on anti-avoidance rules operated in Italy from 1998 to 2007, but was criticized for inconsistency and lack of independence from the tax administration.",
      "verbatim": "41 A consultative committee on anti-avoidance rules operated in Italy from 1998 to 2007, but was criticized for inconsistency and lack of independence from the tax administration.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-ae940d7ea423b2d1",
          "page": 27,
          "quote": "41 A consultative committee on anti-avoidance rules operated in Italy from 1998 to 2007, but was criticized for inconsistency and lack of independence from the tax administration.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0073"
    },
    {
      "text": "42 There are other examples not limited to banks: under the Dutch Horizontal Monitoring program initiated in 2005, for instance, the taxpayer commits to notify the Dutch Tax Administration of any issues with possible and significant tax risk; in return, the revenue authority provides timely advice on the disclosed issues",
      "verbatim": "42 There are other examples not limited to banks: under the Dutch Horizontal Monitoring program initiated in 2005, for instance, the taxpayer commits to notify the Dutch Tax Administration of any issues with possible and significant tax risk; in return, the revenue authority provides timely advice on the disclosed issues",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-01b5885d9fb9413d",
          "page": 27,
          "quote": "42 There are other examples not limited to banks: under the Dutch Horizontal Monitoring program initiated in 2005, for instance, the taxpayer commits to notify the Dutch Tax Administration of any issues with possible and significant tax risk; in return, the revenue authority provides timely advice on the disclosed issues",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0074"
    },
    {
      "text": "But much more is needed than this, for instance: to ensure that the rule does not overturn the purpose of any deliberate tax incentives (which only work in so far as they lead precisely to decisions that would have no business rationale in their absence); and to determine the applicability of administrative penalties (as well as interest) for disallowed schemes (to avoid giving taxpayers a ‘one-way bet’ in testing contentious schemes).",
      "verbatim": "But much more is needed than this, for instance: to ensure that the rule does not overturn the purpose of any deliberate tax incentives (which only work in so far as they lead precisely to decisions that would have no business rationale in their absence); and to determine the applicability of administrative penalties (as well as interest) for disallowed schemes (to avoid giving taxpayers a ‘one-way bet’ in testing contentious schemes).",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-be76a4042109d858",
          "page": 27,
          "quote": "But much more is needed than this, for instance: to ensure that the rule does not overturn the purpose of any deliberate tax incentives (which only work in so far as they lead precisely to decisions that would have no business rationale in their absence); and to determine the applicability of administrative penalties (as well as interest) for disallowed schemes (to avoid giving taxpayers a ‘one-way bet’ in testing contentious schemes).",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0075"
    },
    {
      "text": "France has a broadly similar committee whose advice is non-binding but places the burden of proof on the party whose position it does not support and might also serve a useful purpose in Italy, given the recent dissatisfaction with the application of anti-avoidance decisions.",
      "verbatim": "France has a broadly similar committee whose advice is non-binding but places the burden of proof on the party whose position it does not support and might also serve a useful purpose in Italy, given the recent dissatisfaction with the application of anti-avoidance decisions.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-d90201826d453b8e",
          "page": 27,
          "quote": "France has a broadly similar committee whose advice is non-binding but places the burden of proof on the party whose position it does not support and might also serve a useful purpose in Italy, given the recent dissatisfaction with the application of anti-avoidance decisions.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0076"
    },
    {
      "text": "The tax authorities have the power to disregard for tax purposes acts, facts and legal arrangements, also in their functional connection, lacking a valid business purpose, aimed at by-passing rights and duties provided for by tax rules, and at obtaining tax reductions and tax reimbursements which would not be legally available.",
      "verbatim": "The tax authorities have the power to disregard for tax purposes acts, facts and legal arrangements, also in their functional connection, lacking a valid business purpose, aimed at by-passing rights and duties provided for by tax rules, and at obtaining tax reductions and tax reimbursements which would not be legally available.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-cf9fdd762ab63c00",
          "page": 27,
          "quote": "The tax authorities have the power to disregard for tax purposes acts, facts and legal arrangements, also in their functional connection, lacking a valid business purpose, aimed at by-passing rights and duties provided for by tax rules, and at obtaining tax reductions and tax reimbursements which would not be legally available.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0077"
    },
    {
      "text": "Both sides enjoy reduced uncertainty, and theory suggests further benefits: since positions disclosed are likely to be ones for which the taxpayer has a strong case, the tax administration gains from its greater ability to focus on undisclosed tax positions and the increased likelihood that strong positions will not be challenged.",
      "verbatim": "Both sides enjoy reduced uncertainty, and theory suggests further benefits: since positions disclosed are likely to be ones for which the taxpayer has a strong case, the tax administration gains from its greater ability to focus on undisclosed tax positions and the increased likelihood that strong positions will not be challenged.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-6640b6879ec545fd",
          "page": 28,
          "quote": "Both sides enjoy reduced uncertainty, and theory suggests further benefits: since positions disclosed are likely to be ones for which the taxpayer has a strong case, the tax administration gains from its greater ability to focus on undisclosed tax positions and the increased likelihood that strong positions will not be challenged.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0078"
    },
    {
      "text": "Experience in relation to commitments not to engage in aggressive tax practices has not been wholly encouraging, [43] but the potential for mutual benefit from a habit of disclosure seems clear.",
      "verbatim": "Experience in relation to commitments not to engage in aggressive tax practices has not been wholly encouraging, [43] but the potential for mutual benefit from a habit of disclosure seems clear.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-ca323cf3d320d6ee",
          "page": 28,
          "quote": "Experience in relation to commitments not to engage in aggressive tax practices has not been wholly encouraging, [43] but the potential for mutual benefit from a habit of disclosure seems clear.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0079"
    },
    {
      "text": "Neutrality in the treatment of capital income has been significantly improved by recent reforms, especially by introduction of the ACE .",
      "verbatim": "Neutrality in the treatment of capital income has been significantly improved by recent reforms, especially by introduction of the ACE .",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-d1f386524da5eb43",
          "page": 28,
          "quote": "Neutrality in the treatment of capital income has been significantly improved by recent reforms, especially by introduction of the ACE .",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0080"
    },
    {
      "text": "On the other hand, to the extent that income is distributed, these groups are generally tax favored, since the top marginal rate of the progressive IRPEF—which is an upper limit to the average rate—is either exactly equal to (for qualified shareholdings) or one",
      "verbatim": "On the other hand, to the extent that income is distributed, these groups are generally tax favored, since the top marginal rate of the progressive IRPEF—which is an upper limit to the average rate—is either exactly equal to (for qualified shareholdings) or one",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-d3428401e3836ed2",
          "page": 28,
          "quote": "On the other hand, to the extent that income is distributed, these groups are generally tax favored, since the top marginal rate of the progressive IRPEF—which is an upper limit to the average rate—is either exactly equal to (for qualified shareholdings) or one",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0081"
    },
    {
      "text": "Partnerships and sole proprietorships, however, do not have this option as their entire accrued business income is liable for IRPEF.",
      "verbatim": "Partnerships and sole proprietorships, however, do not have this option as their entire accrued business income is liable for IRPEF.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-1474f52c8417b810",
          "page": 28,
          "quote": "Partnerships and sole proprietorships, however, do not have this option as their entire accrued business income is liable for IRPEF.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0082"
    },
    {
      "text": "Present tax arrangements are not neutral, however, between different organizational forms .",
      "verbatim": "Present tax arrangements are not neutral, however, between different organizational forms .",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-bce0ebb673b76003",
          "page": 28,
          "quote": "Present tax arrangements are not neutral, however, between different organizational forms .",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0083"
    },
    {
      "text": "[44] Experience with such schemes is generally regarded as encouraging, [45] though ultimately an ability to identify and challenge undisclosed positions, and ensure strong compliance more generally, remains critical—suggesting that, as appears to be the intention in Italy, it is wise to begin by applying the scheme to a small and critical group of taxpayers.",
      "verbatim": "[44] Experience with such schemes is generally regarded as encouraging, [45] though ultimately an ability to identify and challenge undisclosed positions, and ensure strong compliance more generally, remains critical—suggesting that, as appears to be the intention in Italy, it is wise to begin by applying the scheme to a small and critical group of taxpayers.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-026d080c94b33b03",
          "page": 28,
          "quote": "[44] Experience with such schemes is generally regarded as encouraging, [45] though ultimately an ability to identify and challenge undisclosed positions, and ensure strong compliance more generally, remains critical—suggesting that, as appears to be the intention in Italy, it is wise to begin by applying the scheme to a small and critical group of taxpayers.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0084"
    },
    {
      "text": "Firms liable to IRI would thus be taxed exactly like corporations with respect to their retained earnings; and the difference in respect of distributions would depend on the gap between the IRPEF rate and the effective combined rate of IRES and dividend tax—which at higher income levels is small.",
      "verbatim": "Firms liable to IRI would thus be taxed exactly like corporations with respect to their retained earnings; and the difference in respect of distributions would depend on the gap between the IRPEF rate and the effective combined rate of IRES and dividend tax—which at higher income levels is small.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-344c8281a23f4254",
          "page": 29,
          "quote": "Firms liable to IRI would thus be taxed exactly like corporations with respect to their retained earnings; and the difference in respect of distributions would depend on the gap between the IRPEF rate and the effective combined rate of IRES and dividend tax—which at higher income levels is small.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0085"
    },
    {
      "text": "However, the risk of the lump-sum approach is that the revenue administration loses control over businesses if no, or very little, information is collected about taxpayers’ income.",
      "verbatim": "However, the risk of the lump-sum approach is that the revenue administration loses control over businesses if no, or very little, information is collected about taxpayers’ income.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-3bce441c58a4e450",
          "page": 29,
          "quote": "However, the risk of the lump-sum approach is that the revenue administration loses control over businesses if no, or very little, information is collected about taxpayers’ income.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0086"
    },
    {
      "text": "percentage point above (for non-qualified shareholdings) the effective average rate implied by the combination of the IRES and dividend taxation (42 percent).",
      "verbatim": "percentage point above (for non-qualified shareholdings) the effective average rate implied by the combination of the IRES and dividend taxation (42 percent).",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-0d3236ba755ec315",
          "page": 29,
          "quote": "percentage point above (for non-qualified shareholdings) the effective average rate implied by the combination of the IRES and dividend taxation (42 percent).",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0087"
    },
    {
      "text": "Making the IRI optional, as envisaged in Article 11(c), runs significant budgetary risk .",
      "verbatim": "Making the IRI optional, as envisaged in Article 11(c), runs significant budgetary risk .",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-f752f1f1aae9a85f",
          "page": 30,
          "quote": "Making the IRI optional, as envisaged in Article 11(c), runs significant budgetary risk .",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0088"
    },
    {
      "text": "Note, however, that the introduction of a cashflow tax might require a transitional period, as some firms might have significant interest obligations (which would not qualify as a cost under a cash-flow regime).",
      "verbatim": "Note, however, that the introduction of a cashflow tax might require a transitional period, as some firms might have significant interest obligations (which would not qualify as a cost under a cash-flow regime).",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-177c640ecfa3e294",
          "page": 30,
          "quote": "Note, however, that the introduction of a cashflow tax might require a transitional period, as some firms might have significant interest obligations (which would not qualify as a cost under a cash-flow regime).",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0089"
    },
    {
      "text": "The converse is of course a risk to government’s revenue.",
      "verbatim": "The converse is of course a risk to government’s revenue.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-20824f428e11880c",
          "page": 30,
          "quote": "The converse is of course a risk to government’s revenue.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0090"
    },
    {
      "text": "Under a ‘textbook’ ACE, however, accelerated tax depreciation would make no difference for firms in the sense that faster depreciation in this period leads to a lower value of equity next period and so reduces the amount of ACE that is granted in later years.",
      "verbatim": "Under a ‘textbook’ ACE, however, accelerated tax depreciation would make no difference for firms in the sense that faster depreciation in this period leads to a lower value of equity next period and so reduces the amount of ACE that is granted in later years.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-48945d4c32282d95",
          "page": 30,
          "quote": "Under a ‘textbook’ ACE, however, accelerated tax depreciation would make no difference for firms in the sense that faster depreciation in this period leads to a lower value of equity next period and so reduces the amount of ACE that is granted in later years.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0091"
    },
    {
      "text": "This is not the case in Italy, however— implying that the ACE does not fully realize its neutrality potential.",
      "verbatim": "This is not the case in Italy, however— implying that the ACE does not fully realize its neutrality potential.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-69a6c7e256c87a67",
          "page": 31,
          "quote": "This is not the case in Italy, however— implying that the ACE does not fully realize its neutrality potential.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0092"
    },
    {
      "text": "This is only so, however, if the notional return is calculated on equity that reflects tax rather than accounting depreciation.",
      "verbatim": "This is only so, however, if the notional return is calculated on equity that reflects tax rather than accounting depreciation.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-b94f718300d6fdc0",
          "page": 31,
          "quote": "This is only so, however, if the notional return is calculated on equity that reflects tax rather than accounting depreciation.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0093"
    },
    {
      "text": "A loss of transparency , as the effective rate at which final consumption items are taxed reflects also the cascading input taxes, in ways reflecting complexities of production relationships.",
      "verbatim": "A loss of transparency , as the effective rate at which final consumption items are taxed reflects also the cascading input taxes, in ways reflecting complexities of production relationships.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-befba3b61a85bc85",
          "page": 32,
          "quote": "A loss of transparency , as the effective rate at which final consumption items are taxed reflects also the cascading input taxes, in ways reflecting complexities of production relationships.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0094"
    },
    {
      "text": "They do not eliminate the difficulty, since unrecovered input IVA will still arise on purchases from companies outside the group—but they can ease it, both directly and indirectly, by making artificial schemes to avoid unrecovered input IVA redundant.",
      "verbatim": "They do not eliminate the difficulty, since unrecovered input IVA will still arise on purchases from companies outside the group—but they can ease it, both directly and indirectly, by making artificial schemes to avoid unrecovered input IVA redundant.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-fbcfb9e904f9f93a",
          "page": 32,
          "quote": "They do not eliminate the difficulty, since unrecovered input IVA will still arise on purchases from companies outside the group—but they can ease it, both directly and indirectly, by making artificial schemes to avoid unrecovered input IVA redundant.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0095"
    },
    {
      "text": "54 The deeper issues here—whether more revenue would be raised by applying an effective VAT to financial services than is raised by the current denial of input credits, and of whether finial services ought to be taxed at all—remain contentious.",
      "verbatim": "54 The deeper issues here—whether more revenue would be raised by applying an effective VAT to financial services than is raised by the current denial of input credits, and of whether finial services ought to be taxed at all—remain contentious.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-323c9558b572e74b",
          "page": 33,
          "quote": "54 The deeper issues here—whether more revenue would be raised by applying an effective VAT to financial services than is raised by the current denial of input credits, and of whether finial services ought to be taxed at all—remain contentious.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0096"
    },
    {
      "text": "A full assessment of the tax treatment of the financial sector in the light of lessons learned since the crisis of 2008, however, is beyond the scope of this report.",
      "verbatim": "A full assessment of the tax treatment of the financial sector in the light of lessons learned since the crisis of 2008, however, is beyond the scope of this report.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-976585992a6dad7e",
          "page": 33,
          "quote": "A full assessment of the tax treatment of the financial sector in the light of lessons learned since the crisis of 2008, however, is beyond the scope of this report.",
          "source": "document"
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      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0097"
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    {
      "text": "The strong interest in more effective environmental taxation signaled in Article 14 is welcome .",
      "verbatim": "The strong interest in more effective environmental taxation signaled in Article 14 is welcome .",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
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          "quote": "The strong interest in more effective environmental taxation signaled in Article 14 is welcome .",
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    {
      "text": "[54] There has been long-standing discussion within the EU of cash-flow forms of taxation by which the IVA might be applied to financial services, but these remain some way from implementation.",
      "verbatim": "[54] There has been long-standing discussion within the EU of cash-flow forms of taxation by which the IVA might be applied to financial services, but these remain some way from implementation.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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          "quote": "[54] There has been long-standing discussion within the EU of cash-flow forms of taxation by which the IVA might be applied to financial services, but these remain some way from implementation.",
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    {
      "text": "Since then, however, the importance of green taxes has declined.",
      "verbatim": "Since then, however, the importance of green taxes has declined.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-f0998f7c08b80258",
          "page": 34,
          "quote": "Since then, however, the importance of green taxes has declined.",
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      "extraction_method": "diagnostic_signal_sentence",
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    {
      "text": "The extension of effective and broadly comparable carbon pricing to sources outside the EU-ETS is a coherent objective [60] —but at rates in the current draft directive",
      "verbatim": "The extension of effective and broadly comparable carbon pricing to sources outside the EU-ETS is a coherent objective [60] —but at rates in the current draft directive",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-b92ddb1d587471c3",
          "page": 34,
          "quote": "The extension of effective and broadly comparable carbon pricing to sources outside the EU-ETS is a coherent objective [60] —but at rates in the current draft directive",
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      "text": "For practical purposes, however, the draft directive would have little direct [61] relevance to Italy, as the excise minima proposed are below the current rates of excise duty.",
      "verbatim": "For practical purposes, however, the draft directive would have little direct [61] relevance to Italy, as the excise minima proposed are below the current rates of excise duty.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-3c5ee25e51386de2",
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          "quote": "For practical purposes, however, the draft directive would have little direct [61] relevance to Italy, as the excise minima proposed are below the current rates of excise duty.",
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      "text": "More generally, earmarking can increase the acceptability of new taxes when it is feared government will make ineffective use of the additional revenue they raise.",
      "verbatim": "More generally, earmarking can increase the acceptability of new taxes when it is feared government will make ineffective use of the additional revenue they raise.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "evidence": [
        {
          "evidence_id": "ev-9d4517d05a915bb4",
          "page": 35,
          "quote": "More generally, earmarking can increase the acceptability of new taxes when it is feared government will make ineffective use of the additional revenue they raise.",
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      "text": "Such schemes have the merit of ensuring some revenue to the government (when the floor price is binding), even when permits are allocated for free; they have the disadvantage, however, that when the minimum tax exceeds the permit price, the fall in the demand for permits in the country adopting the scheme will lead, through a reduction in the permit price, to an exactly offsetting increase in emissions (and reduced incentive to invest in cleaner technologies) elsewhere.",
      "verbatim": "Such schemes have the merit of ensuring some revenue to the government (when the floor price is binding), even when permits are allocated for free; they have the disadvantage, however, that when the minimum tax exceeds the permit price, the fall in the demand for permits in the country adopting the scheme will lead, through a reduction in the permit price, to an exactly offsetting increase in emissions (and reduced incentive to invest in cleaner technologies) elsewhere.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
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      "text": "A potentially inelastic tax base, and concerns at potential externalities and self-control problems [68] point to higher rates; limiting the risks of",
      "verbatim": "A potentially inelastic tax base, and concerns at potential externalities and self-control problems [68] point to higher rates; limiting the risks of",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "evidence": [
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          "quote": "A potentially inelastic tax base, and concerns at potential externalities and self-control problems [68] point to higher rates; limiting the risks of",
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    {
      "text": "Standard externality arguments then do not apply, but ‘internality’ considerations—related to the difficulties such gamblers have in exercising self-control—may rationalize higher taxation to discourage initial steps to addiction and act as a commitment device addressing self-control problems: see, for instance, Gruber (2010).",
      "verbatim": "Standard externality arguments then do not apply, but ‘internality’ considerations—related to the difficulties such gamblers have in exercising self-control—may rationalize higher taxation to discourage initial steps to addiction and act as a commitment device addressing self-control problems: see, for instance, Gruber (2010).",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
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      "evidence": [
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          "quote": "Standard externality arguments then do not apply, but ‘internality’ considerations—related to the difficulties such gamblers have in exercising self-control—may rationalize higher taxation to discourage initial steps to addiction and act as a commitment device addressing self-control problems: see, for instance, Gruber (2010).",
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    {
      "text": "Developments in this area pose a clear challenge to the potential for raising or even maintaining revenue from gambling, but this objective has to be balanced with the benefits of encouraging legality of operation.",
      "verbatim": "Developments in this area pose a clear challenge to the potential for raising or even maintaining revenue from gambling, but this objective has to be balanced with the benefits of encouraging legality of operation.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
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          "page": 38,
          "quote": "Developments in this area pose a clear challenge to the potential for raising or even maintaining revenue from gambling, but this objective has to be balanced with the benefits of encouraging legality of operation.",
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    {
      "text": "Offshore (online) gambling has emerged as a particular challenge .",
      "verbatim": "Offshore (online) gambling has emerged as a particular challenge .",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
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          "evidence_id": "ev-d071c2769de55aa3",
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          "quote": "Offshore (online) gambling has emerged as a particular challenge .",
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      "text": "Here too there is substantial progress to build on, in the very",
      "verbatim": "Here too there is substantial progress to build on, in the very",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
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          "page": 39,
          "quote": "Here too there is substantial progress to build on, in the very",
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      "extraction_method": "diagnostic_signal_sentence",
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    {
      "text": "Key directions to this end—protecting the rights of taxpayers while also safeguarding revenue against abusive practices—among those in the DF are provisions for clarifying the circumstances in which tax schemes will be regarded as abusive, ensuring that criminal procedures do not apply when fraud is not an issue, and fostering good practices for companies in managing and disclosing risky tax positions.",
      "verbatim": "Key directions to this end—protecting the rights of taxpayers while also safeguarding revenue against abusive practices—among those in the DF are provisions for clarifying the circumstances in which tax schemes will be regarded as abusive, ensuring that criminal procedures do not apply when fraud is not an issue, and fostering good practices for companies in managing and disclosing risky tax positions.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-d11fbbf9318e5132",
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          "quote": "Key directions to this end—protecting the rights of taxpayers while also safeguarding revenue against abusive practices—among those in the DF are provisions for clarifying the circumstances in which tax schemes will be regarded as abusive, ensuring that criminal procedures do not apply when fraud is not an issue, and fostering good practices for companies in managing and disclosing risky tax positions.",
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      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0110"
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    {
      "text": "Realistic alignment of cadastral prices with market prices will be an important step to improved fairness in property taxation, and so pave the way for more effective use of this instrument and more coherent fiscal arrangements between central government and municipalities.",
      "verbatim": "Realistic alignment of cadastral prices with market prices will be an important step to improved fairness in property taxation, and so pave the way for more effective use of this instrument and more coherent fiscal arrangements between central government and municipalities.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-de9ca962d9c6789c",
          "page": 39,
          "quote": "Realistic alignment of cadastral prices with market prices will be an important step to improved fairness in property taxation, and so pave the way for more effective use of this instrument and more coherent fiscal arrangements between central government and municipalities.",
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      "observation_id": "cr-2012-280-obs-0111"
    },
    {
      "text": "Routine analysis and assessment of tax gaps—leading to better design interventions .",
      "verbatim": "Routine analysis and assessment of tax gaps—leading to better design interventions .",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
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          "page": 39,
          "quote": "Routine analysis and assessment of tax gaps—leading to better design interventions .",
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    {
      "text": "Substantial progress has been made in developing this capacity for analyzing the IVA and IRAP.",
      "verbatim": "Substantial progress has been made in developing this capacity for analyzing the IVA and IRAP.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
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          "page": 39,
          "quote": "Substantial progress has been made in developing this capacity for analyzing the IVA and IRAP.",
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      "extraction_method": "diagnostic_signal_sentence",
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      "observation_id": "cr-2012-280-obs-0113"
    },
    {
      "text": "A fairer and more effective property tax could enable better use of a source that, some evidence suggests, is relatively growth-friendly, and which is key to local government finance and governance; it could also enable a reduction in high transactions taxes, which are likely to be especially distortionary.",
      "verbatim": "A fairer and more effective property tax could enable better use of a source that, some evidence suggests, is relatively growth-friendly, and which is key to local government finance and governance; it could also enable a reduction in high transactions taxes, which are likely to be especially distortionary.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-89a1a74a38d38f6b",
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          "quote": "A fairer and more effective property tax could enable better use of a source that, some evidence suggests, is relatively growth-friendly, and which is key to local government finance and governance; it could also enable a reduction in high transactions taxes, which are likely to be especially distortionary.",
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      "observation_id": "cr-2012-280-obs-0114"
    },
    {
      "text": "Some provisions could be made more effective in achieving their aims …Cadastral revaluation could perhaps be eased, for example, by making use of self-reporting; and allowing the IRI as an option adds complexity and can only lose revenue.",
      "verbatim": "Some provisions could be made more effective in achieving their aims …Cadastral revaluation could perhaps be eased, for example, by making use of self-reporting; and allowing the IRI as an option adds complexity and can only lose revenue.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-cad19d936efb1cd4",
          "page": 40,
          "quote": "Some provisions could be made more effective in achieving their aims …Cadastral revaluation could perhaps be eased, for example, by making use of self-reporting; and allowing the IRI as an option adds complexity and can only lose revenue.",
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      "observation_id": "cr-2012-280-obs-0115"
    },
    {
      "text": "The primary purpose of this provision is to prepare for introduction of a new Energy Directive, progress on which appears to be stalled.",
      "verbatim": "The primary purpose of this provision is to prepare for introduction of a new Energy Directive, progress on which appears to be stalled.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
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          "page": 40,
          "quote": "The primary purpose of this provision is to prepare for introduction of a new Energy Directive, progress on which appears to be stalled.",
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    },
    {
      "text": "The review of the international tax provisions envisaged is important to maintain coherence and competitiveness in this important area , though the lack of detail— and inherent complexity of the topic—has precluded useful comment here.",
      "verbatim": "The review of the international tax provisions envisaged is important to maintain coherence and competitiveness in this important area , though the lack of detail— and inherent complexity of the topic—has precluded useful comment here.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-40e6ade5dc6763f8",
          "page": 40,
          "quote": "The review of the international tax provisions envisaged is important to maintain coherence and competitiveness in this important area , though the lack of detail— and inherent complexity of the topic—has precluded useful comment here.",
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      "extraction_method": "diagnostic_signal_sentence",
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      "observation_id": "cr-2012-280-obs-0117"
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    {
      "text": "The ultimate aim, of course, is to continuously monitor these with a view to eliminating or scaling back those found not to yield benefits commensurate with their costs, or better served by other means.",
      "verbatim": "The ultimate aim, of course, is to continuously monitor these with a view to eliminating or scaling back those found not to yield benefits commensurate with their costs, or better served by other means.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-7617638b8a0a1ac4",
          "page": 40,
          "quote": "The ultimate aim, of course, is to continuously monitor these with a view to eliminating or scaling back those found not to yield benefits commensurate with their costs, or better served by other means.",
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      "extraction_method": "diagnostic_signal_sentence",
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      "observation_id": "cr-2012-280-obs-0118"
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    {
      "text": "What remains is to identify how large this revenue cost is—and hence identify, as the DF requires, offsetting measures—and, for the longer term, reviewing the overall design of the tax treatment of the financial sector.",
      "verbatim": "What remains is to identify how large this revenue cost is—and hence identify, as the DF requires, offsetting measures—and, for the longer term, reviewing the overall design of the tax treatment of the financial sector.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-4889e13685332d6a",
          "page": 40,
          "quote": "What remains is to identify how large this revenue cost is—and hence identify, as the DF requires, offsetting measures—and, for the longer term, reviewing the overall design of the tax treatment of the financial sector.",
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      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0119"
    },
    {
      "text": "Among the fundamental issues that remain is whether an explicit, comprehensive tax of this form, and/or a strengthening of inheritance and gift taxes might come to play a greater role.",
      "verbatim": "Among the fundamental issues that remain is whether an explicit, comprehensive tax of this form, and/or a strengthening of inheritance and gift taxes might come to play a greater role.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
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          "page": 41,
          "quote": "Among the fundamental issues that remain is whether an explicit, comprehensive tax of this form, and/or a strengthening of inheritance and gift taxes might come to play a greater role.",
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    },
    {
      "text": "The DF does not address some of the deepest weaknesses of the Italian tax system, but could not be expected to .",
      "verbatim": "The DF does not address some of the deepest weaknesses of the Italian tax system, but could not be expected to .",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
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          "page": 41,
          "quote": "The DF does not address some of the deepest weaknesses of the Italian tax system, but could not be expected to .",
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    {
      "text": "Trying to resolve all the challenges that the Italian tax system faces in present extraordinarily difficult times would be highly ambitious.",
      "verbatim": "Trying to resolve all the challenges that the Italian tax system faces in present extraordinarily difficult times would be highly ambitious.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
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          "page": 41,
          "quote": "Trying to resolve all the challenges that the Italian tax system faces in present extraordinarily difficult times would be highly ambitious.",
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      "observation_id": "cr-2012-280-obs-0122"
    },
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      "text": "cadastral system; g) identify the fiscal year as from the new rents and asset values are applied; h) when the new cadastral values become effective for tax purposes, provide for the",
      "verbatim": "cadastral system; g) identify the fiscal year as from the new rents and asset values are applied; h) when the new cadastral values become effective for tax purposes, provide for the",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
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          "page": 45,
          "quote": "cadastral system; g) identify the fiscal year as from the new rents and asset values are applied; h) when the new cadastral values become effective for tax purposes, provide for the",
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    {
      "text": "identification of the abusive conduct, in default of which it is void; f) to lay down specific procedural rules ensuring an effective adversarial procedure with",
      "verbatim": "identification of the abusive conduct, in default of which it is void; f) to lay down specific procedural rules ensuring an effective adversarial procedure with",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
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          "page": 48,
          "quote": "identification of the abusive conduct, in default of which it is void; f) to lay down specific procedural rules ensuring an effective adversarial procedure with",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0124"
    },
    {
      "text": "saving although such conduct does not infringe any specific provision; b) to guarantee the taxpayer’s freedom of choice between different operations entailing",
      "verbatim": "saving although such conduct does not infringe any specific provision; b) to guarantee the taxpayer’s freedom of choice between different operations entailing",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-c6c0b2f498b2753d",
          "page": 48,
          "quote": "saving although such conduct does not infringe any specific provision; b) to guarantee the taxpayer’s freedom of choice between different operations entailing",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0125"
    },
    {
      "text": "( Tax risk management, business governance and tutoring)",
      "verbatim": "( Tax risk management, business governance and tutoring)",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-a0d3eb0cdf1319de",
          "page": 49,
          "quote": "( Tax risk management, business governance and tutoring)",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0126"
    },
    {
      "text": "By the legislative decrees as of Article 1 the Government is empowered to introduce law provisions to review and extend the so-called “tutoring” in order to guarantee an improved assistance to taxpayers, in particular to the smaller ones and being individuals, for the performance of their fulfilments, drawing up of tax returns and tax calculation.",
      "verbatim": "By the legislative decrees as of Article 1 the Government is empowered to introduce law provisions to review and extend the so-called “tutoring” in order to guarantee an improved assistance to taxpayers, in particular to the smaller ones and being individuals, for the performance of their fulfilments, drawing up of tax returns and tax calculation.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-860563ed34ff4127",
          "page": 49,
          "quote": "By the legislative decrees as of Article 1 the Government is empowered to introduce law provisions to review and extend the so-called “tutoring” in order to guarantee an improved assistance to taxpayers, in particular to the smaller ones and being individuals, for the performance of their fulfilments, drawing up of tax returns and tax calculation.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0127"
    },
    {
      "text": "control actions until the complete definition of the assessment; effective compliance, during control activities, with the principle of minimising the obstacles to the taxpayer’s normal course of business, ensuring at any rate the respect of the principle of proportionality; strengthening of the inter partes procedure in the phase of investigation and subordination of the subsequent assessment and settlement acts to the exhaustion of the inter partes procedure; c) strengthening and rationalization of traceability of payments, expressly providing for",
      "verbatim": "control actions until the complete definition of the assessment; effective compliance, during control activities, with the principle of minimising the obstacles to the taxpayer’s normal course of business, ensuring at any rate the respect of the principle of proportionality; strengthening of the inter partes procedure in the phase of investigation and subordination of the subsequent assessment and settlement acts to the exhaustion of the inter partes procedure; c) strengthening and rationalization of traceability of payments, expressly providing for",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-789acb93fc8f7605",
          "page": 52,
          "quote": "control actions until the complete definition of the assessment; effective compliance, during control activities, with the principle of minimising the obstacles to the taxpayer’s normal course of business, ensuring at any rate the respect of the principle of proportionality; strengthening of the inter partes procedure in the phase of investigation and subordination of the subsequent assessment and settlement acts to the exhaustion of the inter partes procedure; c) strengthening and rationalization of traceability of payments, expressly providing for",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0128"
    },
    {
      "text": "proper and complete use of the elements contained in databases and envisaging, where possible, synergies with other public authorities with a view to improving the effectiveness of the control methods; b) introduction of the obligation to ensure absolute confidentiality in knowledge and",
      "verbatim": "proper and complete use of the elements contained in databases and envisaging, where possible, synergies with other public authorities with a view to improving the effectiveness of the control methods; b) introduction of the obligation to ensure absolute confidentiality in knowledge and",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-da42a662117c1a8a",
          "page": 52,
          "quote": "proper and complete use of the elements contained in databases and envisaging, where possible, synergies with other public authorities with a view to improving the effectiveness of the control methods; b) introduction of the obligation to ensure absolute confidentiality in knowledge and",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0129"
    },
    {
      "text": "order to ensure, in particular, the certainty, efficiency and effectiveness of their powers of recovery, competitiveness, certainty and transparency in the cases of outsourcing of such powers, as well as forms of guarantee concerning transparency, efficacy and timeliness of the acquisition by local authorities of the revenue collected.",
      "verbatim": "order to ensure, in particular, the certainty, efficiency and effectiveness of their powers of recovery, competitiveness, certainty and transparency in the cases of outsourcing of such powers, as well as forms of guarantee concerning transparency, efficacy and timeliness of the acquisition by local authorities of the revenue collected.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-d3607ee63d23eb9b",
          "page": 53,
          "quote": "order to ensure, in particular, the certainty, efficiency and effectiveness of their powers of recovery, competitiveness, certainty and transparency in the cases of outsourcing of such powers, as well as forms of guarantee concerning transparency, efficacy and timeliness of the acquisition by local authorities of the revenue collected.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0130"
    },
    {
      "text": "be lawful under current law, and however prohibit in all media any forms of misleading advertising or advertising not indicating, also in relevant information documents, the uncertainty of winning; c) adequately protect minors from game advertising and however ensure, also",
      "verbatim": "be lawful under current law, and however prohibit in all media any forms of misleading advertising or advertising not indicating, also in relevant information documents, the uncertainty of winning; c) adequately protect minors from game advertising and however ensure, also",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-49b2f2e52d6bf91d",
          "page": 58,
          "quote": "be lawful under current law, and however prohibit in all media any forms of misleading advertising or advertising not indicating, also in relevant information documents, the uncertainty of winning; c) adequately protect minors from game advertising and however ensure, also",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0131"
    },
    {
      "text": "inconsistent or outdated; d) review of legislation concerning State taxes on individual games, expressly defining",
      "verbatim": "inconsistent or outdated; d) review of legislation concerning State taxes on individual games, expressly defining",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-fc092a89d6106a5f",
          "page": 58,
          "quote": "inconsistent or outdated; d) review of legislation concerning State taxes on individual games, expressly defining",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0132"
    },
    {
      "text": "If the deferral has been requested and limited to the subject for which it is granted, the terms to exercise the delegation are deferred by 10 days.",
      "verbatim": "If the deferral has been requested and limited to the subject for which it is granted, the terms to exercise the delegation are deferred by 10 days.",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-a71f93247eb38656",
          "page": 59,
          "quote": "If the deferral has been requested and limited to the subject for which it is granted, the terms to exercise the delegation are deferred by 10 days.",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0133"
    },
    {
      "text": "De Mooij, Ruud, 2011, “Tax Biases to Debt Finance: Assessing the Problem, Finding",
      "verbatim": "De Mooij, Ruud, 2011, “Tax Biases to Debt Finance: Assessing the Problem, Finding",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-86aa16660afad223",
          "page": 61,
          "quote": "De Mooij, Ruud, 2011, “Tax Biases to Debt Finance: Assessing the Problem, Finding",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0134"
    },
    {
      "text": "HM Revenue & Customs (HMRC), 2011, “Measuring Tax Gaps 2011,” available at",
      "verbatim": "HM Revenue & Customs (HMRC), 2011, “Measuring Tax Gaps 2011,” available at",
      "topic": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "severity": null,
      "evidence": [
        {
          "evidence_id": "ev-35bd3557751e0d2c",
          "page": 62,
          "quote": "HM Revenue & Customs (HMRC), 2011, “Measuring Tax Gaps 2011,” available at",
          "source": "document"
        }
      ],
      "confidence": 0.62,
      "extraction_method": "diagnostic_signal_sentence",
      "review_status": "unreviewed",
      "observation_id": "cr-2012-280-obs-0135"
    }
  ],
  "recommendations": [
    {
      "text": "The principles set out in the DF need to be assessed relative to both the wider structure of and recent developments in the Italian tax system .",
      "verbatim": "The principles set out in the DF need to be assessed relative to both the wider structure of and recent developments in the Italian tax system .",
      "actor": null,
      "priority": null,
      "timeframe": null,
      "report_paragraph": null,
      "section": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "evidence": [
        {
          "evidence_id": "ev-f3d5f834dc130b5b",
          "page": 11,
          "quote": "The principles set out in the DF need to be assessed relative to both the wider structure of and recent developments in the Italian tax system .",
          "source": "document"
        }
      ],
      "confidence": 0.65,
      "extraction_method": "explicit_recommendation_modal",
      "review_status": "unreviewed",
      "recommendation_type": "normative_modal_candidate",
      "explicitness": "implicit_candidate",
      "confidence_tier": "medium",
      "in_conservative_set": false,
      "recommendation_id": "cr-2012-280-rec-0001"
    },
    {
      "text": "The DF must be judged largely on whether it provides a framework for their continued and wider application.",
      "verbatim": "The DF must be judged largely on whether it provides a framework for their continued and wider application.",
      "actor": null,
      "priority": null,
      "timeframe": null,
      "report_paragraph": null,
      "section": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "evidence": [
        {
          "evidence_id": "ev-fa891e2443760f6e",
          "page": 14,
          "quote": "The DF must be judged largely on whether it provides a framework for their continued and wider application.",
          "source": "document"
        }
      ],
      "confidence": 0.65,
      "extraction_method": "explicit_recommendation_modal",
      "review_status": "unreviewed",
      "recommendation_type": "normative_modal_candidate",
      "explicitness": "implicit_candidate",
      "confidence_tier": "medium",
      "in_conservative_set": false,
      "recommendation_id": "cr-2012-280-rec-0002"
    },
    {
      "text": "And once updated, the cadastral values must be maintained and updated every two to three years, otherwise the current valuation inaccuracies and inequities will quickly return.",
      "verbatim": "And once updated, the cadastral values must be maintained and updated every two to three years, otherwise the current valuation inaccuracies and inequities will quickly return.",
      "actor": null,
      "priority": null,
      "timeframe": null,
      "report_paragraph": null,
      "section": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "evidence": [
        {
          "evidence_id": "ev-b774e2566e022952",
          "page": 16,
          "quote": "And once updated, the cadastral values must be maintained and updated every two to three years, otherwise the current valuation inaccuracies and inequities will quickly return.",
          "source": "document"
        }
      ],
      "confidence": 0.65,
      "extraction_method": "explicit_recommendation_modal",
      "review_status": "unreviewed",
      "recommendation_type": "normative_modal_candidate",
      "explicitness": "implicit_candidate",
      "confidence_tier": "medium",
      "in_conservative_set": false,
      "recommendation_id": "cr-2012-280-rec-0003"
    },
    {
      "text": "In addition, municipalities should be assigned some role in maintaining the accuracy of the cadastre.",
      "verbatim": "In addition, municipalities should be assigned some role in maintaining the accuracy of the cadastre.",
      "actor": null,
      "priority": null,
      "timeframe": null,
      "report_paragraph": null,
      "section": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "evidence": [
        {
          "evidence_id": "ev-87f184e6d13b4766",
          "page": 16,
          "quote": "In addition, municipalities should be assigned some role in maintaining the accuracy of the cadastre.",
          "source": "document"
        }
      ],
      "confidence": 0.65,
      "extraction_method": "explicit_recommendation_modal",
      "review_status": "unreviewed",
      "recommendation_type": "normative_modal_candidate",
      "explicitness": "implicit_candidate",
      "confidence_tier": "medium",
      "in_conservative_set": false,
      "recommendation_id": "cr-2012-280-rec-0004"
    },
    {
      "text": "Determining the exact share will require a careful analysis of budget needs at both the central and local level, but some such allocation should be considered.",
      "verbatim": "Determining the exact share will require a careful analysis of budget needs at both the central and local level, but some such allocation should be considered.",
      "actor": null,
      "priority": null,
      "timeframe": null,
      "report_paragraph": null,
      "section": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "evidence": [
        {
          "evidence_id": "ev-9b7f11c54ddc1b48",
          "page": 17,
          "quote": "Determining the exact share will require a careful analysis of budget needs at both the central and local level, but some such allocation should be considered.",
          "source": "document"
        }
      ],
      "confidence": 0.65,
      "extraction_method": "explicit_recommendation_modal",
      "review_status": "unreviewed",
      "recommendation_type": "normative_modal_candidate",
      "explicitness": "implicit_candidate",
      "confidence_tier": "medium",
      "in_conservative_set": false,
      "recommendation_id": "cr-2012-280-rec-0005"
    },
    {
      "text": "Moreover, the equalization schemes already envisaged, but not yet implemented, under earlier fiscal federalism reforms will need to be reconsidered in light of the revisions to the tax base.",
      "verbatim": "Moreover, the equalization schemes already envisaged, but not yet implemented, under earlier fiscal federalism reforms will need to be reconsidered in light of the revisions to the tax base.",
      "actor": null,
      "priority": null,
      "timeframe": null,
      "report_paragraph": null,
      "section": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "evidence": [
        {
          "evidence_id": "ev-2afd4ce9a88ce451",
          "page": 17,
          "quote": "Moreover, the equalization schemes already envisaged, but not yet implemented, under earlier fiscal federalism reforms will need to be reconsidered in light of the revisions to the tax base.",
          "source": "document"
        }
      ],
      "confidence": 0.65,
      "extraction_method": "explicit_recommendation_modal",
      "review_status": "unreviewed",
      "recommendation_type": "normative_modal_candidate",
      "explicitness": "implicit_candidate",
      "confidence_tier": "medium",
      "in_conservative_set": false,
      "recommendation_id": "cr-2012-280-rec-0006"
    },
    {
      "text": "The reform of the property tax needs to be viewed within the wider context of strengthening fiscal federal relations .",
      "verbatim": "The reform of the property tax needs to be viewed within the wider context of strengthening fiscal federal relations .",
      "actor": null,
      "priority": null,
      "timeframe": null,
      "report_paragraph": null,
      "section": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "evidence": [
        {
          "evidence_id": "ev-2871506dfeb5928a",
          "page": 17,
          "quote": "The reform of the property tax needs to be viewed within the wider context of strengthening fiscal federal relations .",
          "source": "document"
        }
      ],
      "confidence": 0.65,
      "extraction_method": "explicit_recommendation_modal",
      "review_status": "unreviewed",
      "recommendation_type": "normative_modal_candidate",
      "explicitness": "implicit_candidate",
      "confidence_tier": "medium",
      "in_conservative_set": false,
      "recommendation_id": "cr-2012-280-rec-0007"
    },
    {
      "text": "22 If it is felt inappropriate to share these criteria outside the tax administration, such analyses would need to be conducted by the administration itself.",
      "verbatim": "22 If it is felt inappropriate to share these criteria outside the tax administration, such analyses would need to be conducted by the administration itself.",
      "actor": null,
      "priority": null,
      "timeframe": null,
      "report_paragraph": null,
      "section": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "evidence": [
        {
          "evidence_id": "ev-23ec04503240265b",
          "page": 18,
          "quote": "22 If it is felt inappropriate to share these criteria outside the tax administration, such analyses would need to be conducted by the administration itself.",
          "source": "document"
        }
      ],
      "confidence": 0.65,
      "extraction_method": "explicit_recommendation_modal",
      "review_status": "unreviewed",
      "recommendation_type": "normative_modal_candidate",
      "explicitness": "implicit_candidate",
      "confidence_tier": "medium",
      "in_conservative_set": false,
      "recommendation_id": "cr-2012-280-rec-0008"
    },
    {
      "text": "Annual calculation and publication of the results of tax gap analyses, as envisaged in the DF is important … While some details of the methods used will likely need to remain confidential, as they reflect operational practices, publication of the results themselves is critical to monitoring the revenue administration and sustaining public pressures for action.",
      "verbatim": "Annual calculation and publication of the results of tax gap analyses, as envisaged in the DF is important … While some details of the methods used will likely need to remain confidential, as they reflect operational practices, publication of the results themselves is critical to monitoring the revenue administration and sustaining public pressures for action.",
      "actor": null,
      "priority": "critical",
      "timeframe": null,
      "report_paragraph": null,
      "section": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "evidence": [
        {
          "evidence_id": "ev-7b66dab068de47e6",
          "page": 19,
          "quote": "Annual calculation and publication of the results of tax gap analyses, as envisaged in the DF is important … While some details of the methods used will likely need to remain confidential, as they reflect operational practices, publication of the results themselves is critical to monitoring the revenue administration and sustaining public pressures for action.",
          "source": "document"
        }
      ],
      "confidence": 0.65,
      "extraction_method": "explicit_recommendation_modal",
      "review_status": "unreviewed",
      "recommendation_type": "normative_modal_candidate",
      "explicitness": "implicit_candidate",
      "confidence_tier": "medium",
      "in_conservative_set": false,
      "recommendation_id": "cr-2012-280-rec-0009"
    },
    {
      "text": "…but (as with some other aspect of the DF) the resources required should not be underestimated .",
      "verbatim": "…but (as with some other aspect of the DF) the resources required should not be underestimated .",
      "actor": null,
      "priority": null,
      "timeframe": null,
      "report_paragraph": null,
      "section": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "evidence": [
        {
          "evidence_id": "ev-28648c3c4cb6f4aa",
          "page": 19,
          "quote": "…but (as with some other aspect of the DF) the resources required should not be underestimated .",
          "source": "document"
        }
      ],
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      "extraction_method": "explicit_recommendation_modal",
      "review_status": "unreviewed",
      "recommendation_type": "normative_modal_candidate",
      "explicitness": "implicit_candidate",
      "confidence_tier": "medium",
      "in_conservative_set": false,
      "recommendation_id": "cr-2012-280-rec-0010"
    },
    {
      "text": "And special interest groups may find it easier to argue for tax breaks than for explicit spending support— those tax expenditures that benefit particular sectors should be carefully scrutinized.",
      "verbatim": "And special interest groups may find it easier to argue for tax breaks than for explicit spending support— those tax expenditures that benefit particular sectors should be carefully scrutinized.",
      "actor": null,
      "priority": null,
      "timeframe": null,
      "report_paragraph": null,
      "section": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "evidence": [
        {
          "evidence_id": "ev-d201a2af4955bdc2",
          "page": 24,
          "quote": "And special interest groups may find it easier to argue for tax breaks than for explicit spending support— those tax expenditures that benefit particular sectors should be carefully scrutinized.",
          "source": "document"
        }
      ],
      "confidence": 0.65,
      "extraction_method": "explicit_recommendation_modal",
      "review_status": "unreviewed",
      "recommendation_type": "normative_modal_candidate",
      "explicitness": "implicit_candidate",
      "confidence_tier": "medium",
      "in_conservative_set": false,
      "recommendation_id": "cr-2012-280-rec-0011"
    },
    {
      "text": "For example, some of the tax expenditures with social objectives, such as the dependent relative tax credit or the IMU credit for children still living at home, potentially overlap with the objectives of social assistance programs run by the National Institute for Social Security (INPS) and the relative costs and merits of both delivery options need to be considered.",
      "verbatim": "For example, some of the tax expenditures with social objectives, such as the dependent relative tax credit or the IMU credit for children still living at home, potentially overlap with the objectives of social assistance programs run by the National Institute for Social Security (INPS) and the relative costs and merits of both delivery options need to be considered.",
      "actor": null,
      "priority": null,
      "timeframe": null,
      "report_paragraph": null,
      "section": "Michael Keen, Ruud de Mooij, Luc Eyraud, Justin Tyson, Stephen Bond, and Lawrence Walters September 2012",
      "evidence": [
        {
          "evidence_id": "ev-75ed17405f3a6b5d",
          "page": 24,
          "quote": "For example, some of the tax expenditures with social objectives, such as the dependent relative tax credit or the IMU credit for children still living at home, potentially overlap with the objectives of social assistance programs run by the National Institute for Social Security (INPS) and the relative costs and merits of both delivery options need to be considered.",
          "source": "document"
        }
      ],
      "confidence": 0.65,
      "extraction_method": "explicit_recommendation_modal",
      "review_status": "unreviewed",
      "recommendation_type": "normative_modal_candidate",
      "explicitness": "implicit_candidate",
      "confidence_tier": "medium",
      "in_conservative_set": false,
      "recommendation_id": "cr-2012-280-rec-0012"
    },
    {
      "text": "countries offer preferential tax treatment for pension savings: how far doing so stimulates additional savings is contentious, but the commonality of the practice needs to be recognized.",
      "verbatim": "countries offer preferential tax treatment for pension savings: how far doing so stimulates additional savings is contentious, but the commonality of the practice needs to be recognized.",
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          "quote": "countries offer preferential tax treatment for pension savings: how far doing so stimulates additional savings is contentious, but the commonality of the practice needs to be recognized.",
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      "text": "Paragraph 1 of Article 37-bis provides a natural starting point for a GAAR, though many important details would need to be specified .",
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      "text": "43 Of one scheme in the U.K., a treasury spokesman is reported as saying: “The government is clear that these are not transactions that a bank that has adopted the code should be undertaking” ( Guardian , “Barclays £500m tax loophole closed by Treasury in rare retrospective action”; 28 February 2012, available at http://www.guardian.co.uk/business/2012/feb/28/treasury-closes-barclays-tax-schemes).",
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      "text": "(Greater neutrality would also be served, it should be noted, by narrowing differences in tax bases, for instance in the period for which losses may be carried forward).",
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      "text": "But ultimately, there should ideally be a single regime for all businesses other than the smallest enterprises.",
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      "text": "This though needs to be balanced against the needs to provide a certainty to business that they currently feel is lacking, and to limit costs of administration and compliance.",
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      "text": "In particular, unrealized depreciation should appear as equity on the balance sheet of the firm as it is used for tax purposes.",
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      "text": "49 Article 11 of the VAT Directive (2006/112/CE, 28 November 2006) allows member states to offer VAT grouping (and requires prior consultation with the VAT Committee) that, but does not provide common rules; Commission (2009) sets out the European Commission’s views on how these should be applied.",
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      "text": "51 As a matter of economic principle, one might argue that such input costs should indeed be recoverable to avoid the distortions set out above.",
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      "text": "[64] But the value of another public euro spent on promoting renewable energies or low-carbon technologies needs to be weighed against its value in alternative uses, including borrowing or tax reductions.",
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      "text": "67 Although international comparisons are complicated by scarcity of data, it should be noted that rates vary very widely: Clotfelter (2005) and Cnossen, Forrest, and Smith (2009) give examples of rates that go from 2 percent (greyhound racing in Connecticut) to 50 percent (lotteries in Poland).",
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      "text": "Rates must balance conflicting objectives.",
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      "text": "While this type of earmarking of gambling revenues is not uncommon, as it reinforces the apparent benefit element of the tax and highlights the special concerns in the area, these advantages should be weighed against the greater rigidity that earmarking introduces into the public finances—an issue discussed at more length in connection with Article 14 above.",
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      "text": "To deepen analysis of this kind, and extend it to other taxes, a more eclectic range of approaches will likely need to be used than indicated in the DF.",
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      "text": "… and important details will need to be spelled out in the subsequent legislation .",
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      "text": "Lockwood, Ben, 2010, “How Should Financial Intermediation Services be Taxed?” mimeo,",
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      "asset_path": "data/interim/cr-2012-280/assets/figures/cr-2012-280-fig-p0037-006.png",
      "caption": null,
      "classification": "visual",
      "color_mode": "RGB",
      "dhash_64": "161600f5a5240024",
      "extraction_method": "pymupdf4llm+pymupdf-layout",
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  "extraction": {
    "method": "deterministic_evidence_baseline",
    "extractor_version": "1.1.0",
    "generated_at": "2026-07-22T00:26:01+00:00",
    "review_status": "unreviewed",
    "evidence_requirement": "page-grounded verbatim source span",
    "limitations": [
      "Automated deterministic baseline; not a human-annotated gold record.",
      "The recommendations array is recall-oriented and includes classified candidates; use in_conservative_set=true for the higher-precision subset.",
      "Contextual links are proximity/lexical associations unless link_basis is explicit_table_row.",
      "Priority, timeframe, and actor are null when not explicit in a recommendation table or sentence."
    ]
  }
}