Mutual funds and pension funds taxation differences in the Italian market

Stefania Celebrini and Andrea Nobili
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Stefania Celebrini: ABI
Andrea Nobili: ABI

BANCARIA, 2011, vol. 09, 46-58

Abstract: The change in taxation for Italian mutual funds establishes a level playing field among European products but introduces complexities in making a choice between mutual funds and pension funds (still taxed with maturity method), suggesting the necessity of a similar reform for pension funds taxation.

Keywords: mutual funds; pensions funds; financial revenue taxation (search for similar items in EconPapers)
JEL-codes: G23 K34 (search for similar items in EconPapers)
Date: 2011
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