creating a novel dataset this paper also contributes to the post-war history of U.K. taxation. …

nor to practically increase Italian government debt, but to practically cause a mere reduction in taxation and thence in … associated with them, would have (i) stimulated expenditure more than a taxation rebate to the said firms and (ii) facilitated … taxation credit certificates endowed with a further reduction in taxation conditional on their use for consumption, termed …

data, we allow for monopolistic competition as well as partial taxation of pure profit income. We update the sample to 2010 … taxation. …

The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions …, that seem problematic, and their relationship with the general concept of income taxation. Analysis of those provisions and …