Francesco, Crespi; Antonio, Di Majo; Grazia, Pazienza Maria - In: Economia dei Servizi (2013) 2, pp. 109-126
The aim of this paper is to describe and discuss the evolution of corporate tax design in Italy. More in detail, an assessment of the Allowance for Corporate Equity mechanism (introduced in 1998, stopped in 2004 and reintroduced in 2011) is performed through a microsimulation model for the...