Seventy-five years of IRPEF: a path away from the constitutional dictate

The transition from the principle of proportionality – compatible with a flax tax system – to that of progressivity took place over the course of a century, from 1848 to 1948. In the seventy-five years that followed, however, Italy’s personal income tax (Irpef) has undergone significant structural changes that have gradually undermined its alignment with the constitutional principle of progressivity. Through a quantitative analysis, this study traces the evolution of the Irpef system from 1951 to the present, highlighting the correlation between tax reforms and the national economic and financial context. The paper concludes with a proposal for revising the tax brackets, aiming to ensure revenue neutrality while promoting a fairer distribution of the tax burden and reducing the fiscal pressure on lower income groups.