Présentation

Paolo Silvestri's lecture will examine the institutional logic of percentage tax designation institutions (PTDIs), fiscal mechanisms that allow taxpayers to allocate a fixed share of their income tax to specific beneficiaries, such as non-profit organizations or public-interest entities. Known in Italy through schemes such as the 5x1000, these institutions constitute a relatively unusual form of interaction between taxation and civil society. The talk will analyze PTO's from both empirical and theoretical perspectives. After outlining their institutional design and comparative singularity, it will present findings from recent empirical research on taxpayers' designation behavior. The presentation will then explore the broader normative implications of these mechanisms, interpreting them as a form of fiscal subsidiarity and as a possible reconfiguration of the relationship between public finance, democratic participation, and civil society.

Programme

17h30 : Intervention de Paolo Silvestri, Profesor of Philosophy of law, University of Catania

19h00 : Fin

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