-term economic growth, advocated a shift of the tax burden from capital and labour income to consumption and property. Through a set … of micro simulation models, this paper evaluates the effects of the Italian fiscal package on households and firms. We … show that, in respect of households' income, indirect and property tax reforms are highly regressive, whilst the reform …

1998-2006 the Italian corporate income tax has been reformed several times. In particular the tax deductibility of write … in the marginal tax rate to identify tax effects. The econometric analysis delivers strong evidence that taxes affect the … tests for the existence of a trade-off between tax minimization and non tax costs such as financial reporting costs and …

1998-2006 the Italian corporate income tax has been reformed several times. In particular the tax deductibility of write … in the marginal tax rate to identify tax effects. The econometric analysis delivers strong evidence that taxes affect the … tests for the existence of a trade-off between tax minimization and non tax costs such as financial reporting costs and …

-term economic growth, advocated a shift of the tax burden from capital and labour income to consumption and property. Through a set … of micro simulation models, this paper evaluates the effects of the Italian fiscal package on households and firms. We … show that, in respect of households' income, indirect and property tax reforms are highly regressive, whilst the reform …

towards consumption and property. Using microsimulation models, we evaluate the distributional and growth effects of the tax ….3% of GDP, the tax measures were introduced to reduce public deficits without weakening the prospects of economic recovery … or producing adverse redistributive outcomes. The tax reform mainly increases consumption and property taxes and gives …