Giustizia intergenerazionale e dovere tributario: l'imposizione secondo l'età. Primi approcci, con particolare riguardo all'imposta reddituale

Problems of intergenerational justice, also highlighted by an unequal distribution of income to the disadvantage of young people, would require solutions that eliminate its causes rather than mitigate its consequences. Proposals to differentiate taxation according to age, by lowering income tax rates on young people’s incomes, do not seem to solve the problem. These proposals raise issues equality since they discriminate between taxpayers based on an element, that is age, which does not seem to indicate a different ability to pay — if not considered together with other elements. Nor do such proposals seem justifiable as concessions backed by social policy reasons. They might instead be justified in the light of a different consideration of the fiscal duty, which re-evaluates the benefit principle — as recent studies have proposed.