The flat tax for rich foreigners (the so-called 'Paperoni') who transfer their tax residence to Italy is doubled. The substitute tax on income earned abroad by individuals who move to Italy is raised from the current €100,000 per year to €200,000. The rule was originally introduced by the Renzi government in 2016. The aim was to induce the rich to bring their residence and place of work back to the Belpaese. The aim was clearly to lure them back to Italy in the hope that in addition to residing here they would return to invest. In five years, a total of 1,136 wealthy people have decided to move to Italy, taking advantage of the maxi tax discounts. The most famous of all was former Juventus player Cristiano Ronaldo. Of these 818 taxpayers defined as 'main' in the last tax year, they paid €81.8 million to the tax authorities. In addition to these, there are 318 family members of the rich who, being required to pay €25,000 each, generated additional revenue of €7.95 million. In total, in the last year the flat tax introduced by Renzi has generated €89.8 million in revenue, to which, according to IRS estimates, another €75 million must be added for income produced in Italy.