In this paper, we try to assess the main provisions that intervened on the corporation tax regime in recent years, with a focus on the 2017 budget law. The paper is built on the identification of four structural hurdles to the robust growth of Italian firms (competitiveness, undersized dimension, debt bias and investment gap) and on the analysis of recent tax provisions designed to deal with these issues.
The 2017 Budget Law and recent trends in corporate taxation / francesca gastaldi, maria grazia pazienza, corrado pollastri. - ELETTRONICO. - (2018), pp. 77-110.
The 2017 Budget Law and recent trends in corporate taxation
maria grazia pazienza
;
2018
Abstract
In this paper, we try to assess the main provisions that intervened on the corporation tax regime in recent years, with a focus on the 2017 budget law. The paper is built on the identification of four structural hurdles to the robust growth of Italian firms (competitiveness, undersized dimension, debt bias and investment gap) and on the analysis of recent tax provisions designed to deal with these issues.
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