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It has been suggested in the literature that taxes and subsidies play an important role in explaining the differences …
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of residential building: while the importance of capital gains taxes is disputed, the deductibility of mortgage interest …
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This paper examines the current tax policy on venture capital (VC) in Italy, and compares it with the tax incentives adopted by France, Germany, Spain and the UK. The authors analyze ongoing European initiatives to remove tax obstacles to VC in Europe. Focusing on the taxation of VC funds, they...
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