Ricotti, Giacomo; Pinelli, Vittorio; Santini, Giovanni; … - Banca d'Italia - 2010
The paper considers several approaches to the measurement of firms� tax burden in order to identify significant … bases, it looks at measures affecting the tax burden on the Italian banking system over the period 2000-09. Inter alia, the … tax rates. Even if the tax burden on Italian banks has seen one of the largest reductions, this tax indicator is still the …