Abstract

The relationship between Italy’s tax system and the developments in the country’s financial sector in the last two decades of the twentieth century can be examined from several different angles. Did the overall tax and tax-related burden on the financial sector change, and in what direction? Did the degree of neutrality in the taxation of each of the various types of finance change, and in what direction? Were the principal changes in the financial system helped or hindered by the tax system? Finally, how do we evaluate the adequacy of the tax regime for the Italian financial sector following the introduction of the euro?

Keywords

Migration Europe Attenuation Income Explosive 

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Notes

  1. 1.
    D.W. Jorgenson and R. Landau (eds), Tax Reform and the Cost of Capital: An International Comparison, Brookings Institution, Washington, DC, 1993, p. 28.Google Scholar

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© Pierluigi Ciocca 2005

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  • Pierluigi Ciocca

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