The determinants of Italy’s corporate tax rates: an empirical investigation
This paper examines the determinants of the effective corporate tax rates in Italy in the years 1998-2006. While from its inception in the early 1970s, the Italian business income tax regime changed only marginally for over twenty years, in the period between 1998 and 2006, the corporate tax system...
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2016-12-01
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| Series: | Public and Municipal Finance |
| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/8115/PMF_2016_04_Parisi.pdf |