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Corporate Taxation and SMEs: The Italian Experience: The Italian Experience

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  • Marco Manzo

    (Ministry of Economy and Finance, Italy)

Abstract

This paper focuses on the tax impediments faced by small and medium-sized enterprises in Italy. The fact that small businesses are characterized by financing constraints and have less access to bank loans is often emphasized as an argument in favour of a special tax treatment for small enterprises. On the one hand, however, the evidence that SMEs suffer severe financing constraints is not overwhelming; on the other hand, tax relief for SMEs is not necessarily the best response to financial market imperfections.

Suggested Citation

  • Marco Manzo, 2011. "Corporate Taxation and SMEs: The Italian Experience: The Italian Experience," OECD Taxation Working Papers 6, OECD Publishing.
  • Handle: RePEc:oec:ctpaaa:6-en
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    File URL: http://dx.doi.org/10.1787/5kg3h0th7t7c-en
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    Cited by:

    1. Jaafar, Aziz & Thornton, John, 2015. "Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms," The International Journal of Accounting, Elsevier, vol. 50(4), pages 435-457.

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