This paper is part of a wider research concerning taxation systems an reforms carried on ar the Departemnt of Pubic economics of the Uiversity of Pavia -I taly. These country studies refer to Argentina, Brazil, Chile, Costa Rica, Colombia, Mexico, Paraguay and Uruguay and are due to eminent...

We use data from the Bank of Italy's 2000 Survey of House hold Income and Wealth (SHIW) to analyse the empirical relationship between Italian female labour market participation and intergenerational family links. The paper focuses in particular on the twofold care-demanding and care-giving role...

This paper analyzes the evolution of the relationship between tax and financial reporting in Italy after the mandatory introduction of IFRS for listed companies in 2005. In order to assess this link we will use the methodology developed by Lamb et al. (1998). Italy represents an interesting case...

The two papers give a full analysis of Latin American taxaton since 1990 up to day. One paper deals with counry cases. Those examinated regard Argentina, Brazil, Chile, Colombia, Costarica, Mexico, Paraguay and Uruguay. For each country tax trends are examinated, starting by 1990 or before. Then...

<i> Gli effetti della riforma fiscale sui bilanci delle imprese manifatturiere </i> (di Giovanna Gavana, Antonio Majocchi e Anna Marenzi) - ABSTRACT: The fiscal reform on business income, recently approved by the Italian authorities, has deeply modified the whole system of taxation. Two new taxes:...

Does the adoption of IFRS (International Financial Reporting Standards) by E.U. countries result in a reduction or in an increase of the degree of alignment between tax and financial reporting? What are the potential tax effects if IFRS were used as the basis for corporate taxation? We address...