It can be estimated that the number of taxpayers subject to the regime forfettario will increase by around 60 per cent.6 About half of this increase will be the result of the higher turnover threshold. For new beneficiaries, we estimate that their tax rate will be reduced by an average of about 4 percentage points, to 11 per cent.
For those who will benefit from the substitute tax regime from 2020, the 20 per cent preferential tax rate will reduce the average rate by about 7 points. Although the objective of simplification is laudable, some efficiency and equality issues raised by these measures will have to be carefully evaluated.