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Le riforme dell'imposizione diretta sulle imprese italiane


  • Francesco Crespi
  • Antonio Di Majo
  • Maria Grazia Pazienza



The 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.

Suggested Citation

  • Francesco Crespi & Antonio Di Majo & Maria Grazia Pazienza, 2012. "Le riforme dell'imposizione diretta sulle imprese italiane," Departmental Working Papers of Economics - University 'Roma Tre' 0164, Department of Economics - University Roma Tre.
  • Handle: RePEc:rtr:wpaper:0164

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    Tax Design; Corporate Taxation;

    JEL classification:

    • 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

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