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On the Italian ACE and its impact on enterprise performance: a PLS-path modeling analysis

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Author Info

  • Simona Balzano

    (University of Cassino, Department of Economics)

  • Filippo Oropallo

    (ISTAT)

  • Valentino Parisi

    ()
    (University of Cassino, Department of Economics)

Abstract

In 1998 Italy introduced a restricted version of an Allowance for Corporate Equity, called Dual Income Tax. Using data integrating Italy’s Institute for Statistics enterprise survey data and company accounts, we explore the effects of the Dual Income Tax on enterprise performance in 1998-2001. Firms benefiting from this allowance are simulated through the DIECOFIS corporate tax microsimulation model. The method to estimate enterprise performance is based on a structural equation model which allows us to compute a composite indicator given specific factors observed from enterprise activity. We find a positive impact of the Dual Income Tax on enterprise performance in that companies benefiting from this allowance outperformed non-eligible ones.

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File URL: http://ima.natsem.canberra.edu.au/IJM/V4_2/Volume%204%20Issue%202/2_IJM_54_Balzano_Oropallo_Parisi_be.pdf
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Bibliographic Info

Article provided by Interational Microsimulation Association in its journal International Journal of Microsimulation.

Volume (Year): 4 (2011)
Issue (Month): 2 ()
Pages: 14-26

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Handle: RePEc:ijm:journl:v:4:y:2011:i:2:p:14-26

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Web page: http://ima.natsem.canberra.edu.au/index.htm

Related research

Keywords: Allowance for corporate equity; Microsimulation; Enterprise performance; PLS path-modeling; Structural equation model;

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References

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  1. Michela Nardo & Michaela Saisana & Andrea Saltelli & Stefano Tarantola & Anders Hoffman & Enrico Giovannini, 2005. "Handbook on Constructing Composite Indicators: Methodology and User Guide," OECD Statistics Working Papers 2005/3, OECD Publishing.
  2. Robin Boadway & Neil Bruce, 1982. "A General Proposition on the Design of a Neutral Business Tax," Working Papers 461, Queen's University, Department of Economics.
  3. Alexander Klemm, 2006. "Allowances for Corporate Equity in Practice," IMF Working Papers 06/259, International Monetary Fund.
  4. repec:rtv:ceiswp:216 is not listed on IDEAS
  5. Massimo Bordignon & Silvia Giannini & Paolo Panteghini, 2001. "Reforming Business Taxation: Lessons from Italy?," International Tax and Public Finance, Springer, vol. 8(2), pages 191-210, March.
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