The evolution of the taxation of business income in Italy
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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