Corporate taxation in Italy

Carlo Garbarino

Chapter 13 in Research Handbook on Corporate Taxation, 2023, pp 208-224 from Edward Elgar Publishing

Abstract: The chapter looks at the evolution of the Italian corporate tax system system over time, assessing which changes are "exogeneous" and which "endogeneous", identifying a set of structural policy solutions. The conclusion is that the Italian corporate tax system exhibits three evolutionary features: a common core of basic domestic features (interest deductions, profit distributions and consolidation) developed through transplants of foreign solution and EU models; an endogeneous evolution which has lead to spontaneous convergence with other systems (design of taxable corporate income) or to divergence that was the result of local dynamics (case-by-case approaches to interest deduction and worldwide tax consolidation), or pseudo-transplants (rules); and an endogeneous transition which is potentially under way from a territorial system to a global taxation system bound to meet the OECD Globe tax rules.

Keywords: Law - Academic (search for similar items in EconPapers)
Date: 2023
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