Crespi, Francesco; Majo, Antonio Di; Pazienza, Maria Grazia - Dipartimento di Economia, Università degli Studi di Roma 3 - 2012
The aim of this essay is to analyse the evolution of the tax design for corporate taxation in Italy with specific reference to most recent reforms. A micro-simulation model applied to a large sample of Italian companies is built to estimate the effects of the introduction of the ACE in 2012. The...