Author: Massimo BordignonPublisher:
ISBN:
Category :
Languages : en
Pages : 29
Book Description
Reforming Business Taxation: Lessons from Italy?
Author: Massimo BordignonReforming Business Taxation: Lesson from Italy?
Author: Massimo BordignonSome Lessons from the Italian Experience with a Tax Reform
Author: Domenicantonio FaustoPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 21
Book Description
Toward a Comprehensive Tax Reform for Italy
Author: Emile CammeraatPublisher: International Monetary Fund
ISBN: 1513529226
Category : Business & Economics
Languages : en
Pages : 38
Book Description
This paper evaluates elements of a comprehensive reform of the Italian tax system. Reform options are guided by the principles of reducing complexity, broadening the tax base, and lowering marginal tax rates, especially the tax burden on labor income. The revenue and distributional implications of personal income and property tax reforms are assessed with EUROMOD, while a microsimulation model is developed to evaluate VAT reform options. Simulations suggest that a substantial reduction in the tax burden on labor income can be obtained with a revenue-neutral base-broadening reform that streamlines tax expenditures and updates the property valuation system. In addition, a comprehensive reform would benefit low- and middle-income households the most, by lowering significantly their overall current tax liability, which results in increased progressivity of the tax system.
Reforming Capital Taxation in Italy
Author: Luc EyraudPublisher: International Monetary Fund
ISBN: 1484371356
Category : Business & Economics
Languages : en
Pages : 25
Book Description
This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.
Doing Business 2020
Author: World BankPublisher: World Bank Publications
ISBN: 1464814414
Category : Business & Economics
Languages : en
Pages : 241
Book Description
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Tax Reforms to Influence Corporate Financial Policy
Author: Alessandra StaderiniCGE Models and Capital Income Tax Reforms
Author: Doina Maria RadulescuPublisher: Springer Science & Business Media
ISBN: 3540733191
Category : Business & Economics
Languages : en
Pages : 179
Book Description
The book suggests a novel way how the effects of tax reforms especially in the field of capital income taxation can be measured by means of dynamic computable general equilibrium (CGE) models. Using a model calibrated to the German economy, the author evaluates and quantifies the effects of introducing a Dual Income Tax (DIT) in Germany. This tax reform is a currently hotly debated topic in Germany and has been suggested both by the German Council of Economic Advisors (GCEA) and by Prof. Hans-Werner Sinn. Thus, the book is of great interest not only for the academic but also for the business world and politics.
Tax Systems and Tax Reforms in Europe
Author: Luigi BernardiPublisher: Routledge
ISBN: 113435276X
Category : Business & Economics
Languages : en
Pages : 441
Book Description
The last decade has seen important changes taking place in the tax regimes of many European countries. A comprehensive picture of what is happening in European fiscal systems has not been easy to find - until now. This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
OECD Tax Policy Studies Tax Policy Reform and Economic Growth
Author: OECDPublisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 157
Book Description
This report investigates how tax structures can best be designed to support GDP per capita growth.