Autore
Visco, Vincenzo

Titolo
L'evoluzione dell'imposta sulle società in Italia
Periodico
Politica economica
Anno: 2011 - Fascicolo: 1 - Pagina iniziale: 5 - Pagina finale: 24

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.



SICI: 1120-9496(2011)1<5:LDSSII>2.0.ZU;2-5
Testo completo: http://www.mulino.it/ws/rwDirectDownload.php?doi=10.1429/34351
Testo completo alternativo: http://www.mulino.it/rivisteweb/scheda_articolo.php?id_articolo=34351

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