The Republic San Marino and the Rise of the Single-Stage Consumption Tax

I have been glad to host in Ferrara the first 100% Academic seminar on the tax system of the republic of San Marino. Thanks to Francesco Morganti (University of he Republic of San Marino) we approached the very specific constitutional features of the country, and with the help of Marilisa Mazza, PhD, we started approaching the single-stage consumption tax (the so called "monofase").

Materials in Italian below.