Le riforme dell'imposizione diretta sulle imprese italiane
Francesco Crespi,
Antonio Di Majo and
Maria Grazia Pazienza
No 164, Departmental Working Papers of Economics - University 'Roma Tre' from Department of Economics - University Roma Tre
Abstract:
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.
Keywords: Tax Design; Corporate Taxation (search for similar items in EconPapers)
JEL-codes: H25 H32 H87 (search for similar items in EconPapers)
Date: 2012-10
New Economics Papers: this item is included in nep-acc and nep-cmp
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Persistent link: https://EconPapers.repec.org/RePEc:rtr:wpaper:0164
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