메뉴 건너뛰기




Volumn 8, Issue 2, 2001, Pages 191-210

Reforming business taxation: Lessons from Italy?

Author keywords

Cost of capital; Dual income system

Indexed keywords


EID: 0041865373     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1011224815442     Document Type: Article
Times cited : (42)

References (49)
  • 1
    • 0041361447 scopus 로고    scopus 로고
    • Personal taxation and investment incentives in a small open economy
    • Apel, M. and J. Södersten. (1999). "Personal Taxation and Investment Incentives in a Small Open Economy." International Tax and Public Finance 6, 79-88.
    • (1999) International Tax and Public Finance , vol.6 , pp. 79-88
    • Apel, M.1    Södersten, J.2
  • 2
    • 84962994196 scopus 로고
    • Fundamental problems of federal income taxation
    • Adams, T. S. (1921). "Fundamental Problems of Federal Income Taxation." Quarterly Journal of Economics 35.
    • (1921) Quarterly Journal of Economics , vol.35
    • Adams, T.S.1
  • 4
    • 0042864201 scopus 로고    scopus 로고
    • Considerationi finali del governatore
    • Roma, May 31
    • Bank of Italy. (1998). "Considerationi finali del Governatore." Assembled Generale Ordinaria del Partecipanti. Roma, May 31.
    • (1998) Assembled Generale Ordinaria del Partecipanti
  • 5
    • 0032815037 scopus 로고    scopus 로고
    • Italian corporate governance: Effects on financial structure and firm performance
    • Bianco, M. and P. Casavola. (1999). "Italian Corporate Governance: Effects on Financial Structure and Firm Performance." European Economic Review 43, 1057-1069.
    • (1999) European Economic Review , vol.43 , pp. 1057-1069
    • Bianco, M.1    Casavola, P.2
  • 7
    • 0000073560 scopus 로고
    • A general proposition on the design of a neutral business tax
    • Boadway, R. and N. Bruce. (1984). "A General Proposition on the Design of a Neutral Business Tax." Journal of Public Economics 24, 231-239.
    • (1984) Journal of Public Economics , vol.24 , pp. 231-239
    • Boadway, R.1    Bruce, N.2
  • 8
    • 38249012906 scopus 로고
    • Problems with integrating corporate and personal income taxes in an open economy
    • Boadway, R. and N. Bruce. (1992). "Problems with Integrating Corporate and Personal Income Taxes in an Open Economy." Journal of Public Economics 48, 39-66.
    • (1992) Journal of Public Economics , vol.48 , pp. 39-66
    • Boadway, R.1    Bruce, N.2
  • 9
    • 0041361445 scopus 로고
    • Taxation, inflation, and the effective marginal tax rate on capital in Canada
    • Boadway, R., N. Bruce and J. Mintz. (1984). "Taxation, Inflation, and the Effective Marginal Tax Rate on Capital in Canada." Canadian Journal of Economics XVII(1), 62-79.
    • (1984) Canadian Journal of Economics , vol.17 , Issue.1 , pp. 62-79
    • Boadway, R.1    Bruce, N.2    Mintz, J.3
  • 10
    • 0005885897 scopus 로고
    • Come spiegare la struttura finanziaria delle imprese italiane?
    • Bonato, L., R. Hamaui and M. Ratti. (1993). "Come spiegare la struttura finanziaria delle imprese italiane?" Politica Economica 9(1), 49-103.
    • (1993) Politica Economica , vol.9 , Issue.1 , pp. 49-103
    • Bonato, L.1    Hamaui, R.2    Ratti, M.3
  • 11
    • 0042864198 scopus 로고    scopus 로고
    • Levelling up or levelling down? Some reflections on the ACE and CBIT proposals and the future of the corporation tax base
    • S. Cnossen (ed.), Oxford: Oxford University Press
    • Bond, S. R. (2000). "Levelling up or Levelling down? Some Reflections on the ACE and CBIT Proposals and the Future of the Corporation Tax Base." In S. Cnossen (ed.), Taxing Capital Income in the European Union. Oxford: Oxford University Press.
    • (2000) Taxing Capital Income in the European Union
    • Bond, S.R.1
  • 12
    • 0002495982 scopus 로고
    • On the design of a neutral income tax under uncertainty
    • Bond, S. R. and M. P. Devereux. (1995). "On the Design of a Neutral Income Tax Under Uncertainty." Journal of Public Economics 58, 57-71.
    • (1995) Journal of Public Economics , vol.58 , pp. 57-71
    • Bond, S.R.1    Devereux, M.P.2
  • 13
    • 0042363091 scopus 로고    scopus 로고
    • La riforma della tassazione del reddito di impresa: Effetti sul costo dei fattori, sui bilanci e sulle scelte finanziarie
    • Bontempi, E., S. Ferrari, S. Giannini and R. Golinelli. (1998). La riforma della tassazione del reddito di impresa: effetti sul costo dei fattori, sui bilanci e sulle scelte finanziarie, Credita Italiano.
    • (1998) Credita Italiano
    • Bontempi, E.1    Ferrari, S.2    Giannini, S.3    Golinelli, R.4
  • 14
    • 0003970083 scopus 로고    scopus 로고
    • Corporate taxation in Italy: An analysis of the 1998 reforrn
    • Bordignon, M., S. Giannini and P. Panteghini. (2000). "Corporate Taxation in Italy: An Analysis of the 1998 Reforrn." FinanzArchiv, 335-362.
    • (2000) FinanzArchiv , pp. 335-362
    • Bordignon, M.1    Giannini, S.2    Panteghini, P.3
  • 19
    • 0042363092 scopus 로고    scopus 로고
    • Reform and coordination of company taxes in the European Union
    • P. B. Sørensen (ed.), London: McMillan Press
    • Cnossen, S. (1998). "Reform and Coordination of Company Taxes in the European Union." In P. B. Sørensen (ed.), Public Finance in a Changing World. London: McMillan Press.
    • (1998) Public Finance in a Changing World
    • Cnossen, S.1
  • 22
    • 0031751885 scopus 로고    scopus 로고
    • Financial structure: Theories and stylized facts for six EU countries
    • De Bondt, G. J. (1998). "Financial Structure: Theories and Stylized Facts for Six EU Countries." De Economist 146(2), 271-301.
    • (1998) De Economist , vol.146 , Issue.2 , pp. 271-301
    • De Bondt, G.J.1
  • 23
    • 84979389299 scopus 로고
    • A general neutral profits tax
    • Devereux, M. P. and H. Freeman. (1991). "A General Neutral Profits Tax." Fiscal Studies 12(3), 1-15.
    • (1991) Fiscal Studies , vol.12 , Issue.3 , pp. 1-15
    • Devereux, M.P.1    Freeman, H.2
  • 24
    • 0000132389 scopus 로고    scopus 로고
    • Taxes and the location of production: Evidence from a panel of US multinationals
    • Devereux, M. and R. Griffith. (1998a). "Taxes and the Location of Production: Evidence from a Panel of US Multinationals." Journal of Public Economics 68, 335-367.
    • (1998) Journal of Public Economics , vol.68 , pp. 335-367
    • Devereux, M.1    Griffith, R.2
  • 25
    • 0009416648 scopus 로고    scopus 로고
    • The taxation of discrete investment choices
    • Working Paper series No. W98/16, London
    • Devereux, M. and R. Griffth. (1998b). "The Taxation of Discrete Investment Choices." The Institute for Fiscal Studies, Working Paper series No. W98/16, London.
    • (1998) The Institute for Fiscal Studies
    • Devereux, M.1    Griffth, R.2
  • 26
    • 0003585811 scopus 로고    scopus 로고
    • Basket cases: Tax incentives and international joint venture participation by American multinational firms
    • Desai, M. A. and J. Hines. (1999). "Basket Cases: Tax Incentives and International Joint Venture Participation by American Multinational Firms." Journal of Public Economics 71, 379-402.
    • (1999) Journal of Public Economics , vol.71 , pp. 379-402
    • Desai, M.A.1    Hines, J.2
  • 28
    • 0042363093 scopus 로고    scopus 로고
    • Proposte per la realizzazione del federalismo fiscale
    • Final Report, Ministry of Finance, Rome
    • Gallo, F. (1996). Proposte per la Realizzazione del Federalismo Fiscale, Commissione di Studio sul Decentramento Fiscale, Final Report, Ministry of Finance, Rome.
    • (1996) Commissione di Studio sul Decentramento Fiscale
    • Gallo, F.1
  • 29
    • 0041361441 scopus 로고
    • Corporate tax harmonization and capital allocation
    • G. Kopits (ed.), Washington, D.C.: International Monetary Fund
    • de la Fuente, A. and H. H. Gardner. (1992). "Corporate Tax Harmonization and Capital Allocation." In G. Kopits (ed.), Tax Harmonization in the European Community. Washington, D.C.: International Monetary Fund.
    • (1992) Tax Harmonization in the European Community
    • De La Fuente, A.1    Gardner, H.H.2
  • 30
    • 0041361440 scopus 로고    scopus 로고
    • Taxation of income from small businesses: Taxation principles and tax reforms in the Nordic countries
    • P. B. Sørensen (ed.), London: MacMillan Press
    • Hagen, K. P. and P. B. Sørensen. (1998). "Taxation of Income from Small Businesses: Taxation Principles and Tax Reforms in the Nordic Countries." In P. B. Sørensen (ed.), Tax Policy in the Nordic Countries. London: MacMillan Press, 28-71.
    • (1998) Tax Policy in the Nordic Countries , pp. 28-71
    • Hagen, K.P.1    Sørensen, P.B.2
  • 31
    • 0042864193 scopus 로고    scopus 로고
    • U.S. tax policy and multinational corporations: Incentives, problems, and directions for reform
    • J. Poterba (ed.), Washington, D.C.: National Academy Press
    • Hubbard, R. (1997). "U.S. Tax Policy and Multinational Corporations: Incentives, Problems, and Directions for Reform." In J. Poterba (ed.), Borderline Case: International Tax Policy, Corporate Research and Development, and Investment. Washington, D.C.: National Academy Press.
    • (1997) Borderline Case: International Tax Policy, Corporate Research and Development, and Investment
    • Hubbard, R.1
  • 34
    • 0007021985 scopus 로고
    • The importance of reporting conventions for the theory of corporate taxation
    • Kanniainen, V. and J. Södersten. (1995). "The Importance of Reporting Conventions for the Theory of Corporate Taxation." Journal of Public Economics 57, 417-430.
    • (1995) Journal of Public Economics , vol.57 , pp. 417-430
    • Kanniainen, V.1    Södersten, J.2
  • 35
    • 0039503390 scopus 로고    scopus 로고
    • A new state vat? Lessons from New Hampshire
    • Kenyon. (1996). "A New State Vat? Lessons from New Hampshire." National Tax Journal 49(3), 381-399.
    • (1996) National Tax Journal , vol.49 , Issue.3 , pp. 381-399
    • Kenyon1
  • 39
    • 34547332096 scopus 로고    scopus 로고
    • Dual income taxation: The choice of the imputed rate of return
    • forthcoming
    • Panteghini, P. (2000). "Dual Income Taxation: The Choice of the Imputed Rate of Return." Finnish Economic Papers, forthcoming.
    • (2000) Finnish Economic Papers
    • Panteghini, P.1
  • 40
    • 84993839747 scopus 로고
    • What do we know about capital structure? Some evidence from international data
    • Rajan, R. G. and L. Zingales. (1995). "What Do We Know about Capital Structure? Some Evidence from International Data." Journal of Finance 50, 1421-1460.
    • (1995) Journal of Finance , vol.50 , pp. 1421-1460
    • Rajan, R.G.1    Zingales, L.2
  • 41
    • 0003968694 scopus 로고    scopus 로고
    • Tax reform in transition economies: Experiences from the Croatian tax reform process of the 1990's
    • P. B. Sorensen (ed.), London: MacMillan Press
    • Rose, M. and R. Wiswesser. (1998). "Tax Reform in Transition Economies: Experiences from the Croatian Tax Reform Process of the 1990's." In P. B. Sorensen (ed.), Public Finance in a Changing World. London: MacMillan Press, 257-278.
    • (1998) Public Finance in a Changing World , pp. 257-278
    • Rose, M.1    Wiswesser, R.2
  • 43
    • 0041361444 scopus 로고
    • L'Imposizione dei Redditi di R.M. cat. B nell'attuale situazione economica
    • June
    • Saraceno, P. (1945). "L'Imposizione dei Redditi di R.M. cat. B nell'Attuale Situazione Economica," reprinted in Rivista di Diritto Finanziario e Scienza delle Finanze, June 1964.
    • (1945) Rivista di Diritto Finanziario e Scienza Delle Finanze
    • Saraceno, P.1
  • 45
    • 38249028761 scopus 로고
    • The 1986 US tax reform and the world capital market
    • Sinn, H. W. (1988). "The 1986 US Tax Reform and the World Capital Market." European Economic Review 32, 325-333.
    • (1988) European Economic Review , vol.32 , pp. 325-333
    • Sinn, H.W.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.