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Reforming Capital Taxation In Italy
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Book Synopsis Reforming Capital Taxation in Italy by : Luc Eyraud
Download or read book Reforming Capital Taxation in Italy written by Luc Eyraud and published by International Monetary Fund. This book was released on 2014-01-16 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Reforming Capital Taxation in Italy by : Justin Tyson
Download or read book Reforming Capital Taxation in Italy written by Justin Tyson and published by . This book was released on 2014 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Some Remarks on the Proposal to Reform Capital Income Taxation in Italy by : Giampaolo Arachi
Download or read book Some Remarks on the Proposal to Reform Capital Income Taxation in Italy written by Giampaolo Arachi and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Italian government has recently issued a bill for reforming capital income taxation both at personal and corporate level. This short note evaluates some of the main innovations contained in the government's proposal. As to personal taxation, the reform maintains the demise of accruals taxation and the implementation of a flat rate tax at 12.5% on both capital income and realised capital gains. As to corporate taxation, the government aims at abolishing both Irap and the so-called "Dit", and at reducing the statutory tax rate down to 33%. The note illustrates the reasons for disposing of accruals taxation as well as the drawbacks of a flat rate tax on the sum of capital income and realised capital gains and losses. Further, the note compares the average effective tax rate on corporate income both pre- and post-reform. It turns out that in its first stage the reform will slightly increase the tax burden on corporate income. The note ends with a discussion of the effect of tax competition on the future prospects of the Italian tax system.
Book Synopsis Italian Tax Reforms by : Henry Coit MacLean
Download or read book Italian Tax Reforms written by Henry Coit MacLean and published by . This book was released on 1924 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Reforming Capital Taxation in Italy by : Luc Eyraud
Download or read book Reforming Capital Taxation in Italy written by Luc Eyraud and published by International Monetary Fund. This book was released on 2014-01-16 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Toward a Comprehensive Tax Reform for Italy by : Emile Cammeraat
Download or read book Toward a Comprehensive Tax Reform for Italy written by Emile Cammeraat and published by International Monetary Fund. This book was released on 2020-02-21 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Italy: Toward a Growth-Friendly Fiscal Reform by : Michal Andrle
Download or read book Italy: Toward a Growth-Friendly Fiscal Reform written by Michal Andrle and published by International Monetary Fund. This book was released on 2018-03-16 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Published in late 2017, the Italian medium-term fiscal plan aims to achieve structural balance by 2020, although concrete, high-quality measures to meet the target are yet to be specified. This paper seeks to contribute to the discussion by (i) assessing spending patterns to identify areas for savings; (ii) evaluating the pension system; (iii) analyzing the scope for revenue rebalancing; and (iv) putting forward a package of spending cuts and tax rebalancing that is growth friendly and inclusive, could have limited near-term output costs, and would achieve a notable reduction in public debt over the medium term. Such a package could help the authorities balance the need to bring down public debt and, thus, reduce vulnerabilities while supporting the economic recovery.
Book Synopsis Reforming Tax Expenditures in Italy by : Justin Tyson
Download or read book Reforming Tax Expenditures in Italy written by Justin Tyson and published by International Monetary Fund. This book was released on 2014-01-16 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal consolidation efforts—urging them to evaluate tax expenditures according to clear criteria, and assessing their impact on public finances, economic efficiency, equity, and administrative and compliance costs. This paper analyzes tax expenditures in Italy, considering the extent to which tax expenditures can be considered part of an optimal tax system and possible reforms.
Book Synopsis Reforming Business Taxation: Lessons from Italy? by : Massimo Bordignon
Download or read book Reforming Business Taxation: Lessons from Italy? written by Massimo Bordignon and published by . This book was released on 2000 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Italy to Reform Capital Gains Tax Regime by :
Download or read book Italy to Reform Capital Gains Tax Regime written by and published by . This book was released on 1998 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax implications for the capital markets and the repo and securities lending markets.
Book Synopsis Tax Reforms to Influence Corporate Financial Policy by : Alessandra Staderini
Download or read book Tax Reforms to Influence Corporate Financial Policy written by Alessandra Staderini and published by . This book was released on 2001 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The 1997 Tax Reform in Italy written by and published by . This book was released on 1998 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis OECD Tax Policy Studies Tax Policy Reform and Economic Growth by : OECD
Download or read book OECD Tax Policy Studies Tax Policy Reform and Economic Growth written by OECD and published by OECD Publishing. This book was released on 2010-11-03 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report investigates how tax structures can best be designed to support GDP per capita growth.
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Curbing Corporate Debt Bias by : Ruud A. de Mooij
Download or read book Curbing Corporate Debt Bias written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2017-02-10 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax provisions favoring corporate debt over equity finance (“debt bias”) are widely recognized as a risk to financial stability. This paper explores whether and how thin-capitalization rules, which restrict interest deductibility beyond a certain amount, affect corporate debt ratios and mitigate financial stability risk. We find that rules targeted at related party borrowing (the majority of today’s rules) have no significant impact on debt bias—which relates to third-party borrowing. Also, these rules have no effect on broader indicators of firm financial distress. Rules applying to all debt, in contrast, turn out to be effective: the presence of such a rule reduces the debt-asset ratio in an average company by 5 percentage points; and they reduce the probability for a firm to be in financial distress by 5 percent. Debt ratios are found to be more responsive to thin capitalization rules in industries characterized by a high share of tangible assets.
Book Synopsis Dimensions of Tax Design by : James A. Mirrlees
Download or read book Dimensions of Tax Design written by James A. Mirrlees and published by Oxford University Press. This book was released on 2010-04-29 with total page 1360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --
Book Synopsis Tax Policy Reforms 2020 OECD and Selected Partner Economies by : OECD
Download or read book Tax Policy Reforms 2020 OECD and Selected Partner Economies written by OECD and published by OECD Publishing. This book was released on 2020-09-03 with total page 125 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
