The introduction in Italy of sugar-sweetened beverage tax intended for human consumption has given rise to an interesting constitutional dispute. Constitutional Court ruling no. 49 of 26 March 2024 provides an opportunity to reflect on the role that scientific knowledge can play in behavioural taxation (particularly in assessing tax equality, taxpaying capacity, rationality and distributive equity) and on the light and shade of this type of taxation, whose deterrent capacity depends on a number of factors (taxpayer response, elasticity of demand, modifiability of supply, accountability of economic agents, etc.). Behavioural taxation makes it possible to assess the opportunities and criticisms that may be associated with nudge policies and to examine the development of neuroscientific knowledge in order to better understand the architecture of choices. An appropriate distribution of tax burdens and resources contributes to democracy, social justice and the protection of fundamental rights.
Taxes nutritionnelles et contentieux constitutionnel italien
Alessandra Di Lauro
2024-01-01
Abstract
The introduction in Italy of sugar-sweetened beverage tax intended for human consumption has given rise to an interesting constitutional dispute. Constitutional Court ruling no. 49 of 26 March 2024 provides an opportunity to reflect on the role that scientific knowledge can play in behavioural taxation (particularly in assessing tax equality, taxpaying capacity, rationality and distributive equity) and on the light and shade of this type of taxation, whose deterrent capacity depends on a number of factors (taxpayer response, elasticity of demand, modifiability of supply, accountability of economic agents, etc.). Behavioural taxation makes it possible to assess the opportunities and criticisms that may be associated with nudge policies and to examine the development of neuroscientific knowledge in order to better understand the architecture of choices. An appropriate distribution of tax burdens and resources contributes to democracy, social justice and the protection of fundamental rights.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
