In 1998 Italy introduced a restricted version of an Allowance for Corporate Equity, called Dual Income Tax. Using data integrating Italy’s Institute for Statistics enterprise survey data and company accounts, we explore the effects of the Dual Income Tax on enterprise performance in 1998-2001....

This paper uses an Italian firm-level panel data-set over the period 1994 - 2006 to investigate the nexus between corporate taxation and investment. Studying the effects of corporate taxation on investment at the micro level has two advantages. Firstly, investment is free of aggregation biases...

This paper uses an Italian firm-level panel data-set over the period 1994 - 2006 to investigate the nexus between corporate taxation and investment. Studying the effects of corporate taxation on investment at the micro level has two advantages. Firstly, investment is free of aggregation biases...