Le riforme dell'imposizione diretta sulle imprese italiane
AbstractThe aim of this essay is to analyse the evolution of the tax design for corporate taxation in Italy with specific reference to most recent reforms. A micro-simulation model applied to a large sample of Italian companies is built to estimate the effects of the introduction of the ACE in 2012. The analysis shows that the frequent attempts to modify the design of corporate taxation generated a high instability in this specific sector of the tax system rather than relevant effects in terms of economic growth. This result suggests that future tax changes should be more directly linked to capital accumulation by firms.
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Bibliographic InfoPaper provided by Department of Economics - University Roma Tre in its series Departmental Working Papers of Economics - University 'Roma Tre' with number 0164.
Date of creation: Oct 2012
Date of revision:
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Tax Design; Corporate Taxation;
Other versions of this item:
- Crespi Francesco & Di Majo Antonio & Pazienza Maria Grazia, 2013. "Le riforme dell'imposizione diretta sulle imprese italiane," Economia dei Servizi, Società editrice il Mulino, issue 2, pages 109-126.
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
This paper has been announced in the following NEP Reports:
- NEP-ACC-2012-10-20 (Accounting & Auditing)
- NEP-ALL-2012-10-20 (All new papers)
- NEP-CMP-2012-10-20 (Computational Economics)
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