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The evolution of the taxation of business income in Italy

  • Visco Vincenzo
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    The article examines some aspects of the evolution of the taxation of business income in Italy during the last 100 years. For a very long period business taxation in Italy followed a scheduler approach which lasted until 1954 when a corporation income tax was introduced. The tax was subsequently changed by the tax reforms of 1971-73, 1997, 2003 and 2006. The prospects for a further evolution of the tax are also examined.

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    Article provided by Società editrice il Mulino in its journal Politica economica - Journal of Economic Policy (PEJEP).

    Volume (Year): (2011)
    Issue (Month): 1 ()
    Pages: 5-24

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    Handle: RePEc:mul:je8794:doi:10.1429/34351:y:2011:i:1:p:5-24
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