Corporate Taxation and SMEs: The Italian Experience: The Italian Experience

Marco Manzo

No 6, OECD Taxation Working Papers from OECD Publishing

Abstract: This paper focuses on the tax impediments faced by small and medium-sized enterprises in Italy. The fact that small businesses are characterized by financing constraints and have less access to bank loans is often emphasized as an argument in favour of a special tax treatment for small enterprises. On the one hand, however, the evidence that SMEs suffer severe financing constraints is not overwhelming; on the other hand, tax relief for SMEs is not necessarily the best response to financial market imperfections.

Date: 2011-11-03
New Economics Papers: this item is included in nep-acc, nep-ent, nep-pub and nep-sbm
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