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Effetti redistributivi dele proposte di modifica dell'IRPEF contenute nel Libro bianco del Ministro Tremonti
Rizzi, Dino - 1995
Persistent link: https://www.econbiz.de/10000918976
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Interest barrier and capital structure response
Alberternst, Stephan; Sureth, Caren - 2016 - retitled version of arqus discussion paper no. 182, revised May 2016
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
Persistent link: https://www.econbiz.de/10011477561
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Toward a comprehensive tax reform for Italy
Cammeraat, Emile; Crivelli, Ernesto - 2020
This paper evaluates elements of a comprehensive reform of the Italian tax system. Reform options are guided by the principles of reducing complexity, broadening the tax base, and lowering marginal tax rates, especially the tax burden on labor income. The revenue and distributional implications...
Persistent link: https://www.econbiz.de/10012177621
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Tax and benefit reforms to support employment and inclusiveness and address poverty in Italy
Bulman, Tim; Pacifico, Daniele; Pisu, Mauro; … - 2019
This paper assesses Italy’s 2019 tax and benefit reforms, analyses hypothetical reforms and proposes a reform package … significantly strengthens Italy’s low income protection system but can also financially discourage recipients from working. The … results of the in-depth chapter of the OECD 2019 Economic Survey of Italy (2019[1]) on social and regional disparities. …
Persistent link: https://www.econbiz.de/10012202861
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Intergenerational altruism and house prices : evidence from bequest tax reforms in Italy
Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - 2014
donations (gift tax, in the U.S.) that were enacted in Italy between 2000 and 2001. Employing a unique data set containing …
Persistent link: https://www.econbiz.de/10011730011
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The effects of a hybrid negative income tax on poverty and inequality : a microsimulation on the UK and Italy
Tromp, Alexander - 2017
tax rates would be necessary to pay for such a scheme. The models are applied to both Italy and the United Kingdom. The … unrealistically high tax rates, especially for Italy. The impact on poverty and inequality of the HNIT scheme is markedly higher for … Italy in both scenarios suggesting that the United Kingdom has currently a social protection system in place that …
Persistent link: https://www.econbiz.de/10011751668
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Evaluating alternative tax reforms in Italy with a model of joint labor supply of married couples
Aaberge, Rolf; Colombino, Ugo; Strøm, Steinar; Wennemo, Tom - 1998
hours choice. The model is estimated using the 1993 Bank of Italy’s Survey of Household Income and Wealth, and used to …
Persistent link: https://www.econbiz.de/10011518491
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Italy : toward a growth-friendly fiscal reform
Andrle, Michal; Hebous, Shafik; Kangur, Alvar; Raissi, Mehdi - 2018
Published in late 2017, the Italian medium-term fiscal plan aims to achieve structural balance by 2020, although concrete, high-quality measures to meet the target are yet to be specified. This paper seeks to contribute to the discussion by (i) assessing spending patterns to identify areas for...
Persistent link: https://www.econbiz.de/10011848164
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Recent tax reforms in Italy : the impact on households and workers
Astarita, Caterina; Maestri, Virginia; Schmitz, Marie-Luise - Europäische Kommission / Generaldirektion Wirtschaft … - 2016
Persistent link: https://www.econbiz.de/10011850501
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Reforming capital taxation in Italy
Eyraud, Luc - 2014
Persistent link: https://www.econbiz.de/10010389482