Dono e libertà nelle istituzioni di sussidiarietà fiscale

The theoretical and practical potential of Percentage Tax Designation Institutions (PTDIs), or Percentage Philanthropy laws, in Italy known as fiscal subsidiarity institutions, or “Otto per mille” and “Cinque per mille”, is not yet adequately understood. In this article I attempt to fill this gap by focusing on the possible normative justifications for these institutions. Using the Italian model of the “5x1000” as a paradigmatic example, I will first dwell on its ratio legis, which relies on the two constitutional principles of horizontal subsidiarity and solidarity, but also points to the existence and social value of various circles of generosity on which this institution is embedded. I will then try to show how PTDIs can be normatively justified by appealing to shared values and principles, particularly gift-giving and freedom. Finally, by situating PTDIs against the broader backdrop of the fiscal system, I will try to reinterpret the benefit-received principle of tax justice, showing how such institutions can also be properly understood as a special case of gift circulation and generalized reciprocity