The recent changes in taxation of financial revenues in Italy

Enzo Mignarri

BANCARIA, 2014, vol. 11, 48-55

Abstract: The Italian stability law for 2015, currently under discussion, includes substantial changes to the taxation of financial income, with regard to: pension funds, dividends received by non-commercial entities, severance pay, life insurance policies. The aim is to increase the tax levy and the exclusion of possible misuse of certain financial instruments

JEL-codes: G23 H25 (search for similar items in EconPapers)
Date: 2014
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