Corporate taxation in Italy: an analysis of the 1998 reform

Bordignon, Massimo ; Giannini, Silvia ; Panteghini, Paolo (1998) Corporate taxation in Italy: an analysis of the 1998 reform. Bologna: Dipartimento di Scienze economiche DSE, p. 32. DOI 10.6092/unibo/amsacta/5582. In: Quaderni - Working Paper DSE (328). ISSN 2282-6483.
Full text disponibile come:
[thumbnail of 328.pdf]
Anteprima
Documento di testo(pdf)
Licenza: Creative Commons Attribution Non-commercial 3.0 (CC BY-NC 3.0)

Download (3MB) | Anteprima

Abstract

The increasing political concern for fiscal competition across European countries has induced Italy to implement a wide-ranging reform of capital income and business taxation. We describe the reform, discuss its links with other relevant international experiences and reform proposals, and assess its chances of reaching its declared targets. Our results suggest that the reform has been successful in closing the gap between the tax treatment of different assets and different sources of finance. Its effect on the overall cost of capital, and therefore on the demand for capital, and therefore on the demand for capital, is more uncertain however, and largely depends on the financial choices available to companies.

Abstract
Tipologia del documento
Monografia (Working paper)
Autori
AutoreAffiliazioneORCID
Bordignon, MassimoUniversità Cattolica di Milano
Giannini, SilviaUniversità di Bologna0000-0001-6800-2019
Panteghini, PaoloUniversità di Brescia
Parole chiave
Cost of Capital, Dual Income System, Uniform Reporting
Settori scientifico-disciplinari
ISSN
2282-6483
DOI
Data di deposito
09 Giu 2017 07:18
Ultima modifica
09 Giu 2017 07:18
URI

Altri metadati

Statistica sui download

Statistica sui download

Gestione del documento: Visualizza il documento

^