The evolution of the taxation of business income in Italy

被引：1

作者：

Visco, Vincenzo ^{[1
]}

机构：

[1] NENS, Via Barberini 11, I-00187 Rome, Italy

来源：

POLITICA ECONOMICA | 2011年 / 27卷 / 01期

关键词：

business taxation; tax reform; Italy;

D O I：

10.1429/34351

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The article examines some aspects of the evolution of the taxation of business income in Italy during the last 100 years. For a very long period business taxation in Italy followed a scheduler approach which lasted until 1954 when a corporation income tax was introduced. The tax was subsequently changed by the tax reforms of 1971-73, 1997, 2003 and 2006. The prospects for a further evolution of the tax are also examined.

引用

页码：5 / 24

页数：20

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