WARNING - THIS IS A TENTATIVE PROGRAMME SUBJECT TO CHANGES IN THE NEXT WEEKS

The Universities of Lyon and Ferrara are happy to announce the first Bilateral Tax meeting, to be held in Ferrara on March 24th and 25th 2022 (subject to Covid19 restrictions). Pursuant to the Cultural, Social and political agenda deriving from the Treaty of the Quirinal, the Universities have launched a joint research on (Personal) Income Taxation.

Personal income taxation is perhaps the cornerstone of any developed tax system. It is tasked with several purposes: to apportion the costs of the welfare in a way consistent with the ability to pay, to reduce inequalities, to provide financial means to achieve the goals set by the Constitution and by the legislator. Despite the ver increasing role of VAT taxation, Personal Income tax is still the most important revenue generator for the state budget: in France, Italy and arguably in most of the OECD countries.

France and Italy have a long tradition in charging (personal) income tax, as both the legal system have traditionally put emphasis on taxation of income. They consider income as the best tax base to be addressed as to enforce the duty of economic solidarity between individuals (citizens or not). Tax base calculation, as a consequence, is a delicate process, where economic, political, social agendas come to convergence. Protection of poor individuals, families, people in need is achieved via a fine tuning of the tax to be paid, that can be mitigated in some cases and increased in others, possibly via surcharges on the high income individuals.

The purpose of the seminar is compare the French and the Italian Personal income taxation focusing on the similarities, on the differences, while trying and figuring out a convergence path of the two legal systems for the years to come.


Day 1 - 24 March 2022

Personal Income Taxation: a matter of Principles

10:00 - 10.30 Opening of the Conference - Welcome address

Georges Cavalier, Professor, University of Lyon and Ferrara
Lukasz Stankiewicz, Professor, University of Lyon
Marco Greggi, Professor, University of Ferrara

10.30 - 11.30 Personal Income taxation and the Constitutional Principles: the French perspective

Group 1 (Lyon)

11.30 - 12.30 Personal Income taxation and the Constitutional Principles: the Italian Perspective

Group 1 (Ferrara)

12.30 - 13.00 Discussion

Chair Marco Greggi, Professor, University of Ferrara

13.00 - 14.15 Lunch Break

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14.15 - 14.30 Session 2 Keynote presentation

Georges Cavalier, Professor, University of Lyon and Ferrara

14.30 - 15.30 Individuals or Families ? A Fiscal Dilemma

Group 2 (Lyon)

15.30 - 16.30 Individuals or Families ? A Fiscal Dilemma

Group 2 (Ferrara)

16.30 - 17.00 Discussion

Chair Marco Greggi, Professor, University of Ferrara

17.00 - 18.00 Keynote speech

Yoseph Edrey, Emeritus, University of Haifa

18.00 - 18.30 Concluding remarks

Lukasz Stankiewicz, Professor, University of Lyon

Day 2 - 25 March 2022

Personal Income Taxation: Special Cases

10:00 - 10.30 Opening of the Second Day - Summary of the previous session

Marco Greggi, Professor, University of Ferrara

10.30 - 11.30 Special by Design: small entrepreneurs and independent workers in France

Group 3 (Lyon)

11.30 - 12.30 Special by Design: small entrepreneurs and independent workers in Italy

Group 3 (Ferrara)

12.30 - 13.00 Discussion

Chair Lukasz Stankiewicz, Professor, University of Lyon

13.00 - 14.00 Lunch Break

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14.00 - 14.05 Session 4 and 5 Keynote presentation

Marco Greggi, Professor, University of Ferrara

14.05 - 15.00 Personal capital income taxation : the case for capital gains in France

Group 4 (Lyon)

15.00 - 16.00 Personal capital income taxation : the case for capital gains in Italy

Group 4 (Ferrara)

16.00 - 17.00 The Challenges ahead: addressing the rising inequalities in France

Group 5 (Lyon)

17.00 - 18.00 The Challenges ahead: addressing the rising inequalities in Italy

Group 5 (Ferrara)

18.00 - 18.30 Round table

Chair Georges Cavalier, Professor, University of Lyon and Ferrara

18.30 - 18.45 Concluding remarks

Georges Cavalier, Professor, University of Lyon and Ferrara
Lukasz Stankiewicz, Professor, University of Lyon
Marco Greggi, Professor, University of Ferrara