La progressività dell’imposta sul reddito delle persone fisiche: un confronto tra paesi europei
di Pietro Mistura
12 febbraio 2020
I sistemi di tassazione dei principali paesi europei sono incentrati sul criterio della progressività che trova concreta applicazione nel caso della tassazione del reddito delle persone fisiche tramite l’istituzione di scaglioni per fasce di reddito con aliquote marginali crescenti. Questa nota confronta la progressività dell’imposta sul reddito nei principali paesi europei. Emerge che il nostro livello di progressività, per lo meno in termini di velocità di crescita delle aliquote marginali (e quindi senza contare le diversità nei sistemi di deduzioni e detrazioni) non è anomalo, essendo simile a quello di Germania e Spagna.
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Il principio della progressività
La maggioranza dei paesi europei fonda il proprio sistema di tassazione del reddito delle persone fisiche sul principio di progressività che in Italia trova realizzazione nella Costituzione. L’art. 53 recita: “Il sistema tributario è informato a criteri di progressività”. Un’imposta viene definita progressiva quando l’aliquota media aumenta all’aumentare della base imponibile ossia quando l’aliquota marginale è maggiore dell’aliquota media.[1] Questa nota confronta la tassazione del reddito delle persone fisiche nei principali paesi europei (Francia, Germania, Regno Unito e Spagna) per capirne i diversi gradi di progressività. La stima viene effettuata utilizzando le aliquote marginali e i rispettivi scaglioni per classi di reddito senza considerare le deduzioni e detrazioni esistenti in ogni sistema.
L’imposta sul reddito nei principali paesi UE
In Italia l’imposta sul reddito delle persone fisiche è l’Irpef, l’imposta che assicura il maggior gettito alle casse dello Stato (27,7 per cento della tassazione nel 2018 contro il 23,4 per cento dell’Area Euro: vedi Figura 1).
L’Irpef prevede cinque scaglioni con aliquote marginali che vanno dal 23 per cento al 43 per cento (vedi Tavola 1) ed è prevista una soglia di reddito entro la quale non è dovuta nessuna imposta, la cosiddetta no tax area, ottenuta tramite detrazioni applicate a diverse tipologie di reddito e non tramite la determinazione di una soglia fissa comune a tutti i contribuenti. Per i pensionati oltre i 75 anni la soglia è fissata a circa 8.125 euro, per i lavoratori dipendenti a circa 8.170 euro e per i lavoratori autonomi a 4.800 euro. Per semplicità in questa nota nel computo delle aliquote medie viene considerata un’unica no tax area del valore di 8.000 euro in quanto in Italia pensionati e lavoratori dipendenti costituiscono la maggioranza dei percettori di reddito.[2] L’entità delle detrazioni è calcolata per mantenere la progressività dell’imposta e pertanto diminuisce al crescere del reddito. L’Irpef è caratterizzata da un complesso sistema di spese fiscali che prendono la forma di esenzione, esclusione, riduzione dell’imponibile o dell’imposta.[3] Al 2018 il sistema delle spese fiscali in senso stretto, cioè riguardanti particolari categorie di contribuenti, per l’Irpef era formato da 121 fattispecie che riducevano le entrate dell’imposta di 35,5 miliardi di euro, mentre le spese fiscali in senso ampio riducevano le imposte per quasi 100 miliardi di euro.[4] All’interno di questa analisi non viene considerato il bonus 80 euro che a oggi è classificato come un trasferimento dall’Istat e quindi come una maggiore spesa. Il bonus riduce la tassazione sui redditi inferiori ai 26.600 euro e quindi comporta una maggiore progressività oltre quella soglia.
Anche in Francia l’Impot sur le revenu presenta cinque scaglioni, con aliquote marginali dal 14 per cento al 45 per cento e una no tax area fino a 9.807 euro. Le aliquote variano però anche al variare del quoziente familiare caratterizzato ad esempio dal numero di figli a carico e dalla situazione familiare. A differenza dell’Irpef che stabilisce un’imposizione a livello individuale, l’imposta francese è modulata sul nucleo fiscale (c.d. foyer fiscal) cioè la composizione familiare così che la base imponibile è costituita dalla somma dei redditi prodotti da coloro che fanno parte del nucleo fiscale, il cui ammontare è diviso per la quota assegnata al foyer fiscal.[5] Per quanto riguarda le deduzioni è prevista una deduzione del 10 per cento a titolo di spese per i redditi da lavoro dipendente. Le detrazioni sono previste per determinate categorie di spesa come quelle per l’istruzione e la cura dei figli a carico, per i collaboratori domestici, per il risparmio energetico e per le donazioni, tuttavia è presente un limite massimo di 10.000 euro alle detrazioni e deduzioni. Nel confronto con gli altri paesi sotto riportato, la progressività dell’imposta francese è calcolata considerando come soggetto passivo l’individuo singolo, mentre aumenterebbe se venisse preso in considerazione un nucleo familiare grazie all’applicazione di quozienti corrispondenti al foyer fiscal.
L’imposta sul reddito delle persone fisiche in Germania, l’Einkommensteuer, presenta una struttura molto simile a quella francese con quattro scaglioni, lo stesso range di aliquote marginali e una no tax area fino a 9.000 euro di reddito. Il secondo scaglione presenta delle aliquote marginali che vanno dal 14 per cento al 42 per cento crescendo progressivamente per i redditi da 9.001 a 54.949 euro. Nel caso in cui delle coppie legalmente sposate presentino dichiarazioni dei redditi congiunte, gli estremi degli scaglioni di reddito sono raddoppiati. Anche la Germania presenta numerose detrazioni per spese come ad esempio quelle di trasporto, d’istruzione, assicurazione, ecc.
In Spagna l’imposta sul reddito delle persone fisiche, l’Irpf, è disegnata in maniera diversa dai precedenti stati a causa della presenza delle Comunità Autonome, le quali godono di ampi poteri anche in materia tributaria. L’imposta viene calcolata sommando alle aliquote statali le aliquote della Comunità Autonoma, entrambe articolate in cinque scaglioni che possono variare leggermente nella loro ampiezza. Le aliquote applicate dalle Comunità Autonome possono al massimo eguagliare quelle dello Stato. La Spagna, come l’Italia, prevede tramite detrazioni una soglia di reddito di circa 5.500 euro entro la quale l’imposta non è dovuta. In questa analisi vengono utilizzate le aliquote imposte dalla Comunità Autonoma di Madrid che risultano essere quelle maggiormente rappresentative.
Nel Regno Unito l’imposta sul reddito (Income tax) presenta una no tax area fino a 12.500 sterline (circa 14.500 euro); sopra questa soglia vi sono tre scaglioni con aliquota marginale massima al 45 per cento per redditi sopra 150.000 sterline (circa 175.000 euro).
La progressività dei diversi sistemi di tassazione
La Figura 2 riporta l’andamento dell’aliquota media per i paesi considerati al crescere del livello del reddito. Non si considerano detrazioni e deduzioni a eccezione della no tax area per Italia e Spagna, rispettivamente considerate a 8.000 e 5.500 euro.[6] La curva dell’aliquota media dell’Italia risulta essere molto simile a quella di Germania e Spagna.
Al crescere del reddito la progressività diminuisce in tutti i paesi. Per la misurazione della progressività viene utilizzato l’elasticità del gettito, anche nota come liability progression, data dal rapporto tra l’aliquota marginale e l’aliquota media:
![](cpi-Formula.PNG)
I valori riferiti a questo indice sono riportati in Figura 3: oltre la no tax area, la progressività, partendo da un livello elevato (perché si passa rapidamente da una tassazione zero a una relativamente alta), cala al crescere del reddito in tutti i paesi. In Italia, spicca il fatto che l’aliquota marginale massima è relativamente bassa (43 per cento) rispetto a quella di tutti gli altri paesi (45 per cento); inoltre, questa aliquota parte da una soglia anch’essa relativamente bassa, pari a 75.000 euro.
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)
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)
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)
Tav. 1: Scaglioni e aliquote tassazione dei redditi delle persone fisiche
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Italia
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Scaglioni di reddito imponibile
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Aliquota marginale
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Fino a 15.000
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23%
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da 15.001 a 28.000
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27%
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da 28.001 a 55.000
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38%
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da 55.001 a 75.000
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41%
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oltre 75.001
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43%
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Francia
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Fino a 10.064
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0%
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da 10.065 a 25.659
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11%
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da 25.660 a 73.369
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30%
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da 73.370 a 157.806
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41%
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oltre 157.807
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45%
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Germania
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Fino a 9.000
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0%
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da 9.001 a 54.949
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14% crescendo progressivamente al 42%
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da 54.950 a 260.532
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42%
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oltre 260.533
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45%
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Spagna
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Fino a 12.450
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19%
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da 12.451 a 20.200
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24%
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da 20.201 a 35.200
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30%
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da 35.201 a 60.000
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37%
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oltre 60.001
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45%
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Regno Unito
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Fino a £12.500 (circa 14.600 €)
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0%
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Da £12.501 (14.600€) a £50.000 (58.500€)
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20%
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da £50.001 (58.501€) a £150.000 (175.500€)
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40%
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oltre £150.001 (175.501€)
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45%
|
Fonte: elaborazione Osservatorio CPI su dati Commissione Europea
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[1] L’aliquota media rappresenta quanto è dovuto in media dal contribuente per ogni unità di base imponibile. L’aliquota marginale rappresenta quanto è dovuto dal contribuente per un’unità aggiuntiva di base imponibile.
[2] Secondo i dati Istat al 2018 in Italia vi erano 16 milioni di pensionati, 17,8 milioni di lavoratori dipendenti e 5,35 milioni di lavoratori autonomi.
[3] Si veda “Elementi per una riforma fiscale”, Confindustria, ottobre 2018.
[6] Per l’Italia esistono diversi livelli di no tax area a seconda della tipologia di reddito. Per semplicità consideriamo un livello unico di 8.000 euro.