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Corporate Tax in Italy: An Analysis of the 1998 Reform

Author

Listed:
  • Massimo Bordignon
  • Silvia Giannini
  • Paolo Panteghini

Abstract

The increasing political concern about fiscal competition across European countries induced Italy to implement a wide-ranging reform of capital income and business taxation. We describe the reform, briefly discuss its links with other relevant international experiences and reform proposals, and assess its chances of reaching its declared targets by means of a theoretical model and numerical simulations. 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. However, the overall effects on the cost of capital are ambiguous, as they depend on the financial choices available to companies.

Suggested Citation

  • Massimo Bordignon & Silvia Giannini & Paolo Panteghini, 1999. "Corporate Tax in Italy: An Analysis of the 1998 Reform," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 335-335, July.
    • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200007)56:3/4_335:ctiiaa_2.0.tx_2-s
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    Cited by:

    1. Chang Woon Nam & Doina Maria Radulescu, 2004. "Types of Tax Concessions for Attracting Foreign Direct Investment in Free Economic Zones," ERSA conference papers ersa04p174, European Regional Science Association.
    2. Chang Nam & Doina Radulescu, 2004. "Do Corporate Tax Concessions Really Matter for the Success of Free Economic Zones?," Economic Change and Restructuring, Springer, vol. 37(2), pages 99-123, June.
    3. Maria Flavia Ambrosanio & Paolo Balduzzi & Massimo Bordignon, 2014. "Economic crisis and fiscal federalism in Italy," Working papers 8, Società Italiana di Economia Pubblica.

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