Journal articles: 'Italy Taxation'

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Eyraud, Luc. "Reforming Capital Taxation in Italy." IMF Working Papers 14, no. 6 (2014): 1. http://dx.doi.org/10.5089/9781484370728.001.

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Rocchi, Fulvia. "Accounting and taxation in Italy." European Accounting Review 5, sup1 (January 1996): 981–89. http://dx.doi.org/10.1080/09638189600000063.

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Belluzzo, Luigi. "Taxation of trusts in Italy: new developments." Trusts & Trustees 28, no. 1 (November 29, 2021): 15–18. http://dx.doi.org/10.1093/tandt/ttab091.

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Abstract In August 2021, the Italian Tax Authorities published a discussion Draft Circular Newsletter on the Taxation of Trusts in Italy: New Developments, to practitioners and institutions. A complete change of interpretation seems to happen about indirect taxation of trusts, following constant Court Decisions in the last couple of years. Further clarification came with regard to direct taxation with particular attention paid to the effect on Italian tax resident beneficiaries.

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Saccardo, Nicola. "Inheritance, estate and gift tax treaties—Italy." Trusts & Trustees 26, no. 1 (November 26, 2019): 41–48. http://dx.doi.org/10.1093/tandt/ttz111.

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Abstract Italy is party to seven inheritance/estate tax treaties, concluded with Denmark, France, Greece, Israel, Sweden, the USA and the UK. The treaty with France also covers gift tax. The article describes the ramifications of such treaties in terms of the elimination of double taxation, by either restricting Italian taxation as the State of situs of the assets or dealing with dual residence cases. The article also highlights both the interpretation issues raised by these (old) treaties and the limits of such treaties in eliminating double taxation.

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Aassve, Arnstein, Maria Grazia Pazienza, and Chiara Rapallini. "Family taxation and labour market participation incentives in Italy." ECONOMIA PUBBLICA, no. 1 (December 2012): 189–217. http://dx.doi.org/10.3280/ep2010-001008.

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The potential implications of using the family as opposed to the individual as the unit of taxation are not clear. This applies both to work incentives and distributional outcomes. In this paper we evaluate the effects of a hypothetical reform of Italian income taxation both on labour supply incentives and on redistribution of income between families with different composition and income levels. In particular, we analyze the potential effects of a shift from the current system of individual taxation to a system of family taxation similar to the French family-splitting approach by implementing a tax-benefit model. Based on data from the Bank of Italy Survey of Household Income and Wealth, our simulations show a reduction in the degree of progressivity and a disincentive for the labour supply of additional earners within the family.

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Di Porto, Edoardo, Tommaso Oliviero, and Annalisa Tirozzi. "The economic effects of immovable property taxation: A review of the Italian experience." ECONOMIA PUBBLICA, no. 1 (March 2021): 25–43. http://dx.doi.org/10.3280/ep2021-001002.

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In this paper we review the results in the empirical literature on the effects of immovable property taxation reforms occurred in Italy in the last decades. We preliminary resume the recent history of property taxation reforms and discuss why Italy represents a good experimental laboratory to identify their effects on economic outcomes. We then review the empirical contributions regarding the impact of the ICI, introduced in 1993, and of the IMU, introduced in 2012, on local firms' investments, property values and households' consumption. We finally resume the findings related to the political economy of residential property taxation with respect to the incentives of local authorities, tax avoidance and voters' reaction

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Greggi, Marco. "Country note: Taxation of Implicit Royalties in Italy." Intertax 46, Issue 10 (October 1, 2018): 799–804. http://dx.doi.org/10.54648/taxi2018085.

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Bozzi, Paolo. "Economic Cultures and Debates on Taxation in Italy after World War II: 1943–1948." Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook 62, no. 2 (November 1, 2021): 443–72. http://dx.doi.org/10.1515/jbwg-2021-0016.

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Abstract This contribution analyses the change in the conception of taxation which occurred in Italy during the aftermath of World War II. From being a neutral mechanism to collect state revenue, in this period taxation became seen as a powerful political tool to redistribute income and wealth. The article primarily relies on material collected by the Economic Commission of the Ministry for the Constituent Assembly set up in 1945, a unique source which offers a comprehensive overview of the different conceptions of taxation at the time. Drawing upon their different economic and political ideologies, liberal economists and entrepreneurs, Christian Democrats, and Communists formulated alternative tax programmes. While liberal economists and entrepreneurs advocated the maintenance of the existing tax system on technical grounds, the Christian Democrats imposed a new conception of taxation as a means for income redistribution. Progressive and redistributive taxation was also present in the Communist programme, but their ambiguous tax views suffered from the lack of administrative and economic experience which liberal and Catholic economists had instead gathered before and partially even during the Fascist regime. The debate ended abruptly in 1947 with the exclusion of the left from government and the success of liberal conceptions. Nonetheless, during the 1960s, the Catholic emphasis on progressive and redistributive taxation incorporated the new Keynesian ideas on public finance and achieved a hegemonic position in the public debate, thus overcoming the traditional liberal view.

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Greggi, Marco, and Anna Miotto. "Windfall Profit Taxation in Europe (and Beyond)." Laws 13, no. 1 (December 20, 2023): 1. http://dx.doi.org/10.3390/laws13010001.

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In 2022, the European Commission introduced, for the first time in its history, a windfall profit tax to be applied on “excessive” profits realized by qualified businesses operating in the “Oil and Gas” sector. Immediately after its implementation, questions arose as to its sustainability and its consistency with constitutional principles of the different member states regulating the domestic power to tax. To assess the consistency with the aforesaid rules, the article samples two countries, inside and outside the EU (Italy and Australia, respectively), and the historical precedents of the matter. Italy has been chosen due to the particularly stringent set of principles regulating the power of the legislature to tax, and Australia has been chosen because of the long-standing experience with superprofit taxes. In most of the scenarios analyzed, one common feature emerged: the complexity in defining the “Extra” nature of the profits and, consequently, the uncertainties in the calculation of the taxable base. In the case of Italy, for instance, the legislator had to intervene in several different moments to fine-tune the taxable base and restore certainty to the tax system. As a conclusion, while the taxation of extra profits should not per se be disregarded, its implementation demands a more robust and precise legal framework together with the understanding that the introduction of such a levy would be a one-way journey for the tax systems: windfall profits taxes would be here to stay.

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Mastrapasqua, Pietro. "Current Status in Italy of EC Directives Regarding Taxation." Intertax 26, Issue 12 (December 1, 1998): 413–25. http://dx.doi.org/10.54648/taxi1998075.

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Letizia, Giulia, and Francesco Capitta. "National Grid Indus Case: Consequences under an Italian Perspective." EC Tax Review 21, Issue 5 (October 1, 2012): 277–82. http://dx.doi.org/10.54648/ecta2012027.

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The article describes the impact of the decision of the European Court of Justice 'National Grid Indus' on Italian rules regarding exit taxation. The former Italian legislation prescribed the immediate taxation of unrealized capital gains, except if a Permanent Establishment (PE) is maintained in Italy, without distinguishing between the establishing of the amount of taxes and their recovery. In the meantime, the European Commission opened an infringement procedure against Italy with regard to the rules on exit tax. In January 2012, such rules have been modified in compliance with the principles established in National Grid Indus, allowing Member States to tax corporations on latent capital gains at the time of the transfer of the place of effective management to another Member State, but deferring the collection until the actual realization of the assets. This change carries out a series of problematic aspects concerning the scope of application of the new provision with regard to the transfer of permanent establishments of foreign enterprises in Italy, the tax basis of the assets transferred and, in particular, the interaction with the Merger Directive.

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Stevanato, Dario. "Tax In History: Italy’S 1970s Tax Reform And Its Waning Legacy." Intertax 49, Issue 11 (November 1, 2021): 956–64. http://dx.doi.org/10.54648/taxi2021095.

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Italy, fifty years ago, passed a bunch of bills which overhauled its tax system. Thereafter, the old taxes, which had survived for about a century, were replaced by a set of ‘modern’ ones. The process was prompted by a law of delegation, which laid down the cornerstones of the tax reform to come: its principles – such as personality, progressivity, differentiation, simplification, and so on – were meant to steer the Country towards a new era of social justice and economic development. Things, regrettably, went otherwise. With the important exception of Value Added Tax (VAT), whose implementation has always been dependent on European law, the guidelines of the 1970s Tax Reform were superseded in various ways, as summarized below. According to the law of delegation, the Italian tax jurisdiction had to stick to the personal progressive income tax (PIT): this notwithstanding, it soon reverted to the old schedular approach. In regard of corporate profits, the many attempts to deal with double taxation have been eventually dismissed. The idea of taxing income differently, whether earned or unearned, has been abandoned, or rather subverted, to the detriment of labour income. Tax returns of small businesses and self-employed are hardly likely to be controlled by the tax authority. Italy, there are few doubts about that, seems to be in desperate need of a new tax reform. Italy’s tax reform, income taxation, principle of differentiation, corporate tax, double taxation of dividends, taxation of business profits, indirect taxes.

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Hlushchenko, Yaroslava, Olena Korohodova, Natalya Chernenko, and Kateryna Moskvychova. "THE IMPACT OF THE TAX LANDSCAPE OF THE COUNTRY ON THE TAX PLANNING OF TNCs UNDER THE BEPS PROJECT." Academic Review 1, no. 60 (January 2024): 93–104. http://dx.doi.org/10.32342/2074-5354-2024-1-60-7.

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The article notes that in the context of globalization, multinational corporations exert an increasing influence on the economies of their home countries, host countries, and the overall state of international economic relations. The authors underline that tax planning is one of the TNC activities that grabs attention of the global public in terms of both its favorable and unfavorable effects. The article offers its own definition of the term «tax landscape», in which, unlike the existing ones, vertical, horizontal and temporal aspects are distinguished. The vertical aspect is presented as a synthesis of the supranational level of taxation and the national one; horizontal, as a system of tax rules and laws within a separate state; temporal, as a change in the main elements of taxation over time. It has been proven that at the current stage of formation of tax landscapes to characterize the supranational level, it is necessary to take into account the elements of taxation defined as part of the implementation of the international BEPS project: the global minimum tax, tax rates for surplus profits, and surplus profits as an object of taxation. The authors have been able to divide the studied countries into three groups depending on the level of direct taxation: high (United States, Canada and Australia), moderate (Great Britain, France, Italy, India, Germany and Switzerland), and low (China and Saudi Arabia). The first group (the United States) and the second group (the United Kingdom, Germany, France, Switzerland, and Italy) have been found to have the greatest tax losses as a result of «tax havens.» The level of direct taxation (profit and capital) in the countries of registration and countries of digital presence, the volatility of tax legislation, and compliance with the conditions of tax justice have been proposed as factors of the tax landscape to be taken into account by transnational corporations when developing tax planning strategies.

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Manganelli, Benedetto, Pierluigi Morano, Paolo Rosato, and Pierfrancesco De Paola. "The Effect of Taxation on Investment Demand in the Real Estate Market: The Italian Experience." Buildings 10, no. 7 (June 27, 2020): 115. http://dx.doi.org/10.3390/buildings10070115.

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This study investigates the effect that property taxation has on investment in the real estate market. There is a close relationship between investments in the real estate market and taxes, local communities, public policies and economic development. The analysis was developed with reference to the Italian real estate market and its tax regime. In Italy, taxation on real estate affects possession, transfers and income. These three tax rates vary according to the subjects who exchange assets and manage them, to the intended use of the real estate property and to the options for choosing the type of tax regime permitted by law. On the basis of these parameters, a financial analysis of real estate investment is constructed and simulated in order to understand to which types of taxation investment is most sensitive. The results showed that a change in income taxation can have an important effect on the investment choice. This evidence may also suggest fiscal policy actions aimed at stimulating the real estate market.

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Sábo, Jozef. "Taxation of Digital Servieces from International Tax Law Perspective." Financial Law Review 20, no. 4 (2020): 64–81. http://dx.doi.org/10.4467/22996834flr.20.021.13093.

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The article analyses taxes on digital services adopted in the United Kingdom, France, Austria, and Italy. The article tries to identify the architectural features of these taxes that could conflict with obligations according to international tax treaties and EU laws. The article also presents OECD “Unified Approach” which is based on multilateral agreement. The main hypothesis of the article is that this approach represents a better solution for the taxation of digital services than unilateral national taxation of digital services. In the presented analyses, mainly horizontal comparative method, method of logical analysis and synthesis are employed.

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Alworth, Julian, Giampaolo Arachi, and Rony Hamaui. ""What's Come to Perfection Perishes": Adjusting Capital Gains Taxation in Italy." National Tax Journal 56, no. 1, Part 2 (March 2003): 197–219. http://dx.doi.org/10.17310/ntj.2003.1s.04.

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Mattia, Salvatore, and Raffaele Rizzardi. "Operating Base and Taxation for Foreign Airline Companies Operating in Italy." Intertax 41, Issue 6/7 (June 1, 2013): 392–94. http://dx.doi.org/10.54648/taxi2013035.

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Article 38 of the so-called Development Decree provided a definition for 'operating base' for airline companies operating in the passenger traffic sector by means of an operating bases system. The said provision aims to prevent controversies that had already arisen in the past with airline companies, which adopted the above business model, assimilating operating bases equipped with infrastructures and service staff to a permanent establishment and, therefore, compelling the said companies to comply with national tax and social security rules and regulations.

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Jaffe-Berg, Erith. "Performance as Exchange: Taxation and Jewish Theatre in Early Modern Italy." Theatre Survey 54, no. 3 (August 29, 2013): 389–417. http://dx.doi.org/10.1017/s0040557413000276.

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In early modern Italy, an unusual form of exchange between Jewish and Christian communities materialized in Mantua: Jews in Mantua were required to perform an annual play as a tribute to their Gonzaga rulers. Elsewhere in the Italian peninsula, far more onerous “performances” were extorted from the Jews during carnival, but in the Mantuan performances, several communities—the ruling Gonzaga family, the Jewish community, and Christian audience members—interacted. I consider these performances a form of taxation because the full cost, which was extensive, was borne by the Jewish community. However, the performances were more than mere payment; they also gave the Jewish community a degree of autonomy and expression and enabled performers to develop their artistic skills, albeit always as the members of the company of “the Jews,” a group that was set apart from the rest of society in early modern Mantua. These theatrical performances can be seen as a public reification of the Jewish community as a distinctively marked but legitimate component of Mantua's economy and social landscape. This dynamic continued in Mantua even as Jews in other parts of Italy were subjected to extremely harsh conditions during the Counter-Reformation and the Catholic Inquisition.

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Fiorito, Riccardo. "Government Debt, Taxes and Growth." Journal of Public Finance and Public Choice 18, no. 2 (October 1, 2000): 119–30. http://dx.doi.org/10.1332/251569200x15665365495104.

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Abstract By using a small discrete-time model we evaluate the impact of distortionary taxation on the government debt-to-GDP ratio. Once the standard model is modified accordingly, it appears that the increase of taxation has a growth cost which increases as long as die debt-to-GDP ratio rises. The empirical implementation uses data drawn from recent Italy’s record and is based on realistic shocks to the relevant parameters. A major finding is the importance of the debt level - not only of the dynamics - to stabilize the debt-to-GDP ratio. A second finding is that sustainable tax rates are remarkably lower than those prevailing in Italy since the 80s.

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Tenore, Mario. "Taxation of Cross-Border Dividends in the European Union from Past to Future." EC Tax Review 19, Issue 2 (April 1, 2010): 74–84. http://dx.doi.org/10.54648/ecta2010009.

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The article aims at achieving consistency in the case law of the European Court of Justice (ECJ) on the taxation of dividends from the perspective of the Home State and that of the Host State. Based on the assumption that EU Member States are obliged to ensure the neutrality with regard to inbound dividends and outbound dividends, the author demonstrates that schedular tax systems are nowadays the ones that comply with EU Law while keeping its effective exercise of national taxing rights upon dividends. The article also deals with the application of the pan-European approach (also known as ‘overall approach’), which, in the author’s view, is by far the most controversial current issue in relation to the taxation of dividends. The ECJ in Commission v. Italy correctly limited the application of the pan-European approach though without entirely removing the uncertainties that derive from its application to the taxation of cross-border dividends.

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Pomini, Mario. "The Early Invention of the so-called Laffer Curve and the Mathematics of the Progressive Tax in the Italian Tradition." HISTORY OF ECONOMIC THOUGHT AND POLICY, no. 2 (December 2022): 77–93. http://dx.doi.org/10.3280/spe2022-002003.

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The theories of progressive income taxation developed in the Italian debate of the last century have been discussed in depth in a review article by Domenican-tonio Fausto (2008). Italian economists have taken an active part in the debate on the progressive taxation of income and wealth. In general, despite a few oppo-nents, the idea of progressive taxation is agreed upon for political and social rea-sons. In this broad debate on progressivity developed in Italy, there is also an ana-lytical path that Fausto's article does not consider. The first mathematical contri-bution on this topic was put forward by Tullio Martello in his polemic book against the progressive tax, La progressività in teoria e in pratica (1895). The debate was concluded in the 1950s by a mathematical economist and follower of Pareto, Raf-faele D'Addario. D'Addario is worth considering because he explicitly introduced the revenue curve. The decreasing part is well known today as the Laffer curve.

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De Cristofaro, Valeria, Mauro Giacomantonio, Valerio Pellegrini, Marco Salvati, and Luigi Leone. "Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity." PLOS ONE 16, no. 6 (June 25, 2021): e0253627. http://dx.doi.org/10.1371/journal.pone.0253627.

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Two studies explored whether and how mindfulness relates with citizens’ tax evasion intentions and support for progressive tax rates. Based on theoretical and empirical grounds, in Study 1 (N = 1,175) we proposed that mindfulness would be negatively related with tax evasion intentions through decreased social dominance orientation. Drawing on Duckitt’s dual-process motivational model, in Study 2 (N = 722) we proposed that mindfulness would be positively related with support for progressive taxation through the mediation of lower competitive-jungle beliefs, and then lower social dominance orientation. Instead, we did not expect to find mediation of the link between mindfulness and support for progressive taxation through dangerous-world beliefs and right-wing authoritarianism. These studies inform about the motivational pathways through which mindfulness relates with tax evasion intentions and support for progressive taxation.

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Berbel, Julio, M. Mar Borrego-Marin, Alfonso Exposito, Giacomo Giannoccaro, Nazaret M. Montilla-Lopez, and Catarina Roseta-Palma. "Analysis of irrigation water tariffs and taxes in Europe." Water Policy 21, no. 4 (April 11, 2019): 806–25. http://dx.doi.org/10.2166/wp.2019.197.

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Abstract Water taxation in European Union (EU) countries is adapted to local conditions and institutional trajectories and contains a variety of taxes and tariffs to finance water services and induce a higher use efficiency. After having clarified certain concepts, this work offers an overview of water taxes and tariffs charged for agricultural water use in several European Union member states, both in water-abundant areas and in water-scarce regions. Mediterranean countries, such as France, Portugal, Italy and Spain, have implemented different tax systems on agricultural water abstractions to recover the costs of the regulation, storage, and management of basin-level water services with various levels of cost recovery in accordance with the provision by the Water Framework Directive. France, Portugal, and Italy have implemented an abstraction tax applied to any water source (surface and groundwater) as an instrument to induce water saving and internalize environmental and resource costs in the irrigation sector. Despite these efforts, current taxation remains very low in the European context. On the other hand, Northern European countries (including the Netherlands, Germany and Denmark) have no fiscal instruments related to agricultural abstractions (neither for surface nor for groundwater resources).

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Pellegrino, S., M. Piacenza, and G. Turati. "Assessing the Distributional Effects of Housing Taxation in Italy: a Microsimulation Approach." CESifo Economic Studies 58, no. 3 (March 7, 2012): 495–524. http://dx.doi.org/10.1093/cesifo/ifs004.

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Jones, Andrew, and Margherita Giannoni Mazzi. "Tobacco consumption and taxation in Italy: an application of the QUAIDS model." Applied Economics 28, no. 5 (May 1996): 595–603. http://dx.doi.org/10.1080/00036849600000039.

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Özcan, Buşra. "TAX POLICY IN THE WORLD OF SPORT EXEMPLES IN TURKEY, UK, SPANISH, ITALY AND GERMANY." Arena - Journal of Physical Activities 12 (April 29, 2024): 101–14. http://dx.doi.org/10.62591/ajpa.2023.12.07.

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Taxes are the most important source of revenue the state relies on to maintain public services. The basic objective of our tax system is to collect taxes in a fair and balanced manner, within the framework of the principles set out in the Constitution. Taxes on income make up a large proportion of tax revenues. In this context, salary income is taxed under the Income Tax Act and there are special regulations for the salary of athletes for the promotion of sport. Looking at Turkey's tax system, different methods of taxing athlete fees have been applied at different times. Comparisons with other countries show that in Turkey, the income tax rates applied to athlete salaries are relatively low, causing problems in terms of tax fairness. The study examined the legal regulations on the taxation of athlete fees and the implementation processes of these regulations, as well as proposals for the correction of practices that distort tax fairness. Keywords: Taxation of Athletes, Sports Benefit, Income Tax, Tax Justice, Wage Revenue, Athlete Pay

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DINCECCO, MARK, GIOVANNI FEDERICO, and ANDREA VINDIGNI. "Warfare, Taxation, and Political Change: Evidence from the Italian Risorgimento." Journal of Economic History 71, no. 4 (November 14, 2011): 887–914. http://dx.doi.org/10.1017/s002205071100218x.

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We examine the relationships between warfare, taxation, and political change in the context of the political unification of the Italian peninsula. Using a comprehensive new database, we argue that external and internal threat environments had significant implications for the demand for military strength, which in turn had important ramifications for fiscal policy and the likelihood of constitutional reform and related improvements in the provision of nonmilitary public services. Our analytic narrative complements recent theoretical and econometric works about state capacity. By emphasizing public finances, we also uncover novel insights about the forces underlying state formation in Italy.“The budget is the skeleton of the state, stripped of any misleading ideologies.”Sociologist Rudolf Goldscheid, 19261

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Burzec, Marcin, and Michalina Duda-Hyz. "THE TAXATION OF THE SO-CALLED DIRECT SALES IN THE POLISH PERSONAL INCOME TAX IN COMPARATIVE PERSPECTIVE." Review of European and Comparative Law 2627, no. 34 (December 31, 2016): 9–25. http://dx.doi.org/10.31743/recl.4975.

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Article presents the principles for the taxation of the so-called direct sales of agricultural products on the basis of the personal income tax. The first part of the article includes remarks concerning the regulations introduced into the Polish legal system by way of the revision of the Pesonal Income Tax Law of April 2015. The second part of the article presents the principles of the so-called direct sales in France and Italy.

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Pellegrino, Simone. "Developing a static microsimulation model for the analysis of housing taxation in Italy." International Journal of Microsimulation 4, no. 2 (2010): 73–85. http://dx.doi.org/10.34196/ijm.00054.

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COSTAMBEYS, MARIOS. "Settlement, Taxation and the Condition of the Peasantry in Post-Roman Central Italy." Journal of Agrarian Change 9, no. 1 (January 2009): 92–119. http://dx.doi.org/10.1111/j.1471-0366.2009.00197.x.

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Dinis, Ana Cristina dos Santos Arromba, Cidália Maria da Mota Lopes, Alexandre Miguel Fernandes Gomes da Silva, and Pedro Miguel de Jesus Marcelino. "Taxation of Insolvent Companies: Empirical Evidence in Portugal." Revista Contabilidade & Finanças 27, no. 70 (March 1, 2016): 43–54. http://dx.doi.org/10.1590/1808-057x201500020.

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This article discusses the issue of taxation of insolvent companies in Portugal, particularly regarding the Portuguese tax on revenue of legal entities (IRC). For this purpose, first, some considerations on the legal framework of insolvent companies are woven and, second, their tax regime is analyzed. Then, a brief review of the main studies that, in the international context, analyze and debate major issues derived from the tax regime of insolvent companies is conducted, particularly in Brazil, Spain, United States, and Italy. Finally, there are the results of an empirical study conducted in Portugal, in 2013, which evaluates and compares the opinions of insolvency administrators (IA), the tax and customs authority (TA), and court magistrates (CM), in order to contribute to a better solution concerning business taxation under this regime. Respondents (IA, TA, CM) demonstrate objective thinking about the fact they believe it is very important that the Portuguese Code of Insolvency and Business Recovery (CIRE) and the Portuguese Code of Tax on Revenue of Legal Entities (CIRC) are modified, now to make clear whether the settlement of property ownership of an insolvent estate is liable to the IRC, then to assign a chapter specifically devoted to the subject of taxation on insolvency in Portugal.

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Koutoupis, Andreas G., Nicholas D. Belesis, and Christos G. Kampouris. "Tax and COVID-19 pandemic effects on the financial performance and risk of the hotel industry." Corporate and Business Strategy Review 3, no. 2 (2022): 125–37. http://dx.doi.org/10.22495/cbsrv3i2art11.

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The paper examines the hotel sector of Portugal, Spain, Italy, Greece, and Turkey from 2010 to 2021 in terms of financial performance (Arif, Noor-E-Jannat, & Anwar, 2016), based on key financial ratios risk levels as measured by the Beta coefficient and the taxation framework as defined by the difference (gap) between effective tax rate and statutory tax rate (Belesis, Karali, & Heliotis, 2021). All of the aforementioned are computed using data from Thomson Reuters Datastream (accounting variables and market prices), the KPMG website (statutory tax rates), and the World Bank Database (country-specific stock market returns). According to the findings, it is evident that the COVID-19 pandemic had a severe impact on the financial performance of the sector. Furthermore, the systematic risk of the sample firms increased during the pandemic. Regarding taxation, we detected significant differences in taxation levels, as expressed by statutory tax rates, and tax uncertainty as expressed by the gap. It appears that the hotel industry is significantly impacted by the pandemic; therefore, local governments or the European Union must assist them to prepare for this. The practical implication of this article is the portrayal of the blow to the hotel industry, and it can serve as a guide for the creation of support measures by the government.

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Egorova, Maria A., Vladislav V. Grib, Liudmila G. Efimova, Olga V. Kozhevina, and Vitalii Yu Slepak. "Research of the effectiveness of the system of legal regulation of tax relations for operations with cryptocurrency currently in force." Vestnik of Saint Petersburg University. Law 14, no. 3 (2023): 564–79. http://dx.doi.org/10.21638/spbu14.2023.301.

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The article deals with the national practicies of direct and indirect taxation of income from cryptoassets in some countries of the world, including Russia, France, Italy, USA, Great Britain, etc. The authors study various approaches to the concept of cryptocurrency for the purposes of fiscal management: macroeconomic, cost, accounting, legal and institutional approaches. According to the authors position cryptocurrencies for tax reasons should be treated as a property and means of payment. Therefore, any income in cryptocurrencies received by taxpayers should be subject to personal income tax or corporate income tax, respectively. The recognition of cryptocurrencies as a means of payment (that is, private money) leads to the need to exempt taxpayers from paying value added tax in cases where cryptocurrencies perform these monetary functions in transactions performed by taxpayers, in particular, they perform the function of a means of payment. Payment of taxes on income of taxpayers received in cryptocurrencies can be carried out both in cryptocurrencies and in national (fiat) currencies. It is permissible to establish a tax declaration of transactions for cryptocurrency. The foundations of the legal regime of taxation of digital currencies in the Russian Federation have been formed. The problems of introducing effective taxation of cryptocurrency transactions in the Russian Federation are identified, as well as changes to tax legislation are proposed, in particular, clarification of the range of objects that can be classified as “digital currency”, synchronization with the law on digital financial assets, determining the tax base and implementing tax control of transactions with cryptocurrency. As the study showed, the approaches to indirect taxation are the most unified. Tax regulation is a potential incentive to reduce the speculative interest of participants in transactions with cryptocurrencies and increase the transparency of taxation of cryptocurrencies.

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Chiaruttini, Maria Stella. "“Robbery Made the Kingdom of Italy, Misery Will Unmake It”." Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook 62, no. 2 (November 1, 2021): 369–403. http://dx.doi.org/10.1515/jbwg-2021-0014.

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Abstract This contribution analyses the nineteenth-century debate on one of the most hotly debated topics of Italian history: public debt and taxation. Starting in the 1850s, fiscal policies were weaponised by liberal nationalist elites and their opponents alike to promote their contrary worldviews by arguing over the merits of national unification and a parliamentary system on the basis of their fiscal outcomes. First Piedmont, then unified Italy, were eagerly expected by Catholics and Bourbon legitimists to default on their debts as a result of their moral and fiscal profligacy, while liberals were concerned about popular support for the national cause in a context of rising taxes. Southern Italy in particular was very vocal in denouncing its perceived fiscal mistreatment by the Italian government, an accusation the North rejected by portraying Southerners as unpatriotic tax evaders. Today, these narratives are re-emerging not only in public debates questioning the Risorgimento as the nation’s founding myth but also in the discourse about European integration.

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Rehm, Jürgen, Pol Rovira, Jakob Manthey, and Peter Anderson. "Reduction of Alcoholic Strength: Does It Matter for Public Health?" Nutrients 15, no. 4 (February 11, 2023): 910. http://dx.doi.org/10.3390/nu15040910.

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In this work, reduction of alcoholic strength was discussed as a means to reduce consumption and alcohol-attributable harm. Statistical modelling was conducted to (1) estimate its potential for the largest six Western and Central European countries (France, Germany, Italy, Poland, Spain, UK); (2) calculate the increase in taxation necessary to reach this potential, and (3) estimate the mortality gains achieved with the introduction of no- or low-alcohol beverages in the UK and Spain. The high public health potential of reducing alcoholic strength was demonstrated via modelling a scenario in which the strength of all beverages was reduced by 10%, which would avert thousands of deaths in these six European countries per year. However, methods by which to achieve these gains were not clear, as the alcohol industry has shown no inclination toward reductions in the alcoholic strength of beer, wine, or spirits via a reformulation on a large scale. The increase of excise taxation to achieve the public health gains of such a reduction would result in markedly increasing prices—a situation unlikely to be implemented in Europe. Finally, the introduction of beer and wine with an alcoholic strength below 0.5% led to some substitutions of higher-strength beverages, but did not show a marked public health impact. New taxation initiatives to achieve the potential of a reduction of alcoholic strength will need to be implemented.

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Vlugt, Sam van der. "The Principle of Legality of Taxation as a General Principle of EU Law: National and Supranational Differences of Interpretation and Potential Difficulties." EC Tax Review 32, Issue 5 (September 1, 2023): 214–28. http://dx.doi.org/10.54648/ecta2023027.

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The principle of legality of taxation has gained a supranational status by means of its transplantation out of the national setting to a general principle of EU law by the Court of Justice of the European Union (CJEU). In this article the two cases in which the Court has given a first supranational interpretation of the principle are discussed, as well as the Research Note the Court published before rendering its judgment in these two cases. This European translation contains an uncertainty as to the representative democratic elements of the principle that are closely connected to its historical development in several national legal contexts of Member States. With the European principle being rooted in the national legal orders of the Member States, this current discrepancy stands at odds with the material scope in several Member States, which ascribes clear democratic elements to the principle. Thus, the main question addressed after taking a look at the national interpretations and the representative democratic elements contained therein in the Netherlands, France, Italy and Germany, is if the omission of these democratic elements can prove to become an obstacle for future harmonization or integration in taxation. The focus will lie on the current mode of norm-creation in above-state settings and the creation of ‘genuine’ own resources for the EU. principle of legality of taxation, legal transplantation, deliberative democracy, constitutionalism

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Boscolo, Stefano. "The contribution of tax-benefit instruments to income redistribution in Italy." ECONOMIA PUBBLICA, no. 2 (June 2022): 181–231. http://dx.doi.org/10.3280/ep2022-002001.

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Over the last two decades, interest in understanding what determines the redistributive role of tax-benefit systems has burgeoned worldwide. In the case of Italy, previous analyses tended to focus on quantifying the contribution of marginal tax rates, deductions and tax credits to the redistributive capacity of the personal income tax (PIT), while neglecting the effect of proportional taxes, social insurance contributions (SICs) and tax-free cash benefits on income redistribution. This paper aims to address this gap by applying Gini-based decomposition methodologies (Onrubia et al., 2014; Urban, 2014) to the vertical and horizontal effects of the Italian tax-benefit system for the 2018 year at the national level and the macroregional level. The findings show that tax-benefit instruments different from progressive taxation can contribute up to more than 50% of the redistributive effect with marked spatial differences regarding social transfers and SICs.

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Cui, Wei. "The Digital Services Tax on the Verge of Implementation." Canadian Tax Journal/Revue fiscale canadienne 67, no. 4 (December 27, 2019): 1135–52. http://dx.doi.org/10.32721/ctj.2019.67.4.sym.cui.

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France enacted the digital services tax (DST) in 2019, and similar legislation is pending in the United Kingdom, Spain, Italy, and other countries. The DST can be viewed as a tax on location-specific rent (LSR), and it arguably solves genuinely new problems in international taxation. The author briefly reviews this justification of the DST and further examines the DST design in light of three criticisms. The first criticism is that certain features of the DST render it similar to distortionary import tariffs. The second is that the DST would not be borne by digital platforms but would only be shifted to platform users. The third is that governments promoting the DST seem not to characterize it as a tax on LSR but, instead, have advocated reforming the income tax. The author suggests ways of rationalizing the DST's tariff-like features, refutes casual arguments about the DST's incidence, and offers a framework for understanding why small economies might advocate simultaneously for the DST and for the reformation of international income taxation.

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Gallus, Silvano, Maria Sofia Cattaruzza, Giuseppe Gorini, and Fabrizio Faggiano. "Vatican beats Italy 1–0 in the tobacco endgame." Tobacco Control 28, no. 2 (April 25, 2018): 239–40. http://dx.doi.org/10.1136/tobaccocontrol-2018-054341.

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‘The Holy See cannot be cooperating with a practice that is clearly harming the health of people’. This is the reason behind Pope Francis banning the sale of tobacco products inside the Vatican in January 2018. Just outside the Holy See, in Italy, cigarette sales produce around €13 billion of fiscal revenues every year. In Italy, proposals to increase tobacco taxation are systematically rejected and new tobacco company plants have been officially inaugurated in recent years by representatives of State. The national branch of the Red Cross also shows ambivalent attitudes towards the tobacco industry, from which it has accepted significant funding in disregard of the recommendations of the International Federation of Red Cross. Against this backdrop, it is wishful thinking to imagine that tobacco sales and consumption in Italy will be substantially reduced in the near future. To counteract this situation, more than 30 Italian scientific associations/organisations launched a Manifesto, so far ignored by public authorities, indicating a set of measures whose gradual implementation at country level may lead to a tobacco endgame within the next few decades. Authors of this article would like to express their support for Pope Francis’ enlightened decision and plead with politicians worldwide to follow his example, thus acting more decisively against tobacco.

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D’Amico, Guglielmo, Biase Di, and Raimondo Manca. "Effects on taxation on the forecasting of income inequality: Evidence from Germany, Greece, and Italy." Panoeconomicus 60, no. 6 (2013): 707–23. http://dx.doi.org/10.2298/pan1306707a.

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In this paper, we investigate the impact of the fiscal system on wealth redistribution in Germany, Greece, and Italy. We demonstrate the application of the model to the data of the quoted countries. We obtain the gross income distributions by starting from the net income distributions downloaded from the Eurostat website and by using the individual income tax rates of each country. We evaluate the Dynamic Theil's Entropy that allows us to recover the total inequality between the net and gross income distributions for each of these countries. Such a comparison allowed us to understand how the fiscal systems affect wealth distribution. These results can be used for planning welfare policies.

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Aramini, Fabio. "Italy: Unilateral and Bilateral Reliefs from International Juridical Double Taxation on Income Derived by Residents." Intertax 30, Issue 1 (January 1, 2002): 28–35. http://dx.doi.org/10.54648/395125.

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Maisto, Guglielmo. "The 'Shipping and Air Transport' Provision (Art. 8) in the Italy-USA Double Taxation Agreement." Intertax 23, Issue 3 (March 1, 1995): 146–49. http://dx.doi.org/10.54648/taxi1995027.

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Parente, Salvatore Antonello. "Rethinking the Indirect Taxation of Trust in the Reform of the Italian Tax System." Białostockie Studia Prawnicze 26, no. 4 (November 26, 2021): 73–93. http://dx.doi.org/10.15290/bsp.2021.26.04.05.

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Abstract In Italy, among the priorities of the National Recovery and Resilience Plan (PNRR), a strategic position is taken by the tax reform, which is part of the actions to remedy the structural weaknesses of the country’s system and to stimulate economic recovery aft er the Covid-19 crisis. In this context, in order to design a new tax structure, in terms of economic growth and competitiveness, a legislative rethink of indirect taxation of trusts and other destination constraints is desirable. In fact, the current tax rules of these negotiation models, in addition to giving rise to numerous disputes, oft en discourage their use in regulating new interests and needs.

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Eremkin, Mikhail Aleksandrovich. "Legal regulation of digital services taxation in the European countries." Налоги и налогообложение, no. 5 (May 2020): 32–46. http://dx.doi.org/10.7256/2454-065x.2020.5.33606.

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The relevance of this research is defined by the fact that in modern realities, the economic activity is carried mostly by means of digital technologies, which requires amendment of legal regulation of the economy overall and tax relations in particular. The subject of this research is the normative documents of separate European countries (Austria, Hungary, Greece, Italy, and France) adopted in recent years and aimed at regulation of taxation of the digital international groups of companies. The goal of this work consists in determination of legal framework for implementation of digital services tax in certain Western European countries, as well as in identification of the problems caused thereof. Practical significance and scientific value of this work lies in the detailed description and systematization of the normative legal acts of the European countries that established the digital services tax on a unilateral basis, which made the information on promulgated laws within the framework of reforms in the European tax system more accessible for the Russian researchers. Based on the analysis of theoretical sources, the author outlines the legal problems and consequences of implementation of the new tax. The conclusion is made that digital services tax requires further theoretical substantiation and more detailed elaboration for overcoming legal uncertainty and compliance with the international legal framework.

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Fausto, Domenicantonio. "Family Allowances and Family Policy: the Italian Case." Journal of Public Finance and Public Choice 16, no. 2 (October 1, 1998): 117–43. http://dx.doi.org/10.1332/251569298x15668907783166.

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Abstract In 1936 Italy adopted a family allowance system which was employment-based and financed by a payroll tax. On time, the system moved in the direction of providing allowances for all families. However, since the early 1980's, a particularly significant trend has been to target family allowances towards low-income families. In more recent times, a fundamental change has been suggested towards a system closely resembling public assistance, giving more room to the income tax treatment of the family. The paper tries to advance arguments in favour of a family policy based on the combination of lump-sum child allowances (not income-tested) with progressive taxation.

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Magazzino, Cosimo, and Mantovani Michela. "Counterfeiting in Italian regions: an empirical analysis based on new data." Journal of Financial Crime 21, no. 4 (September 30, 2014): 400–410. http://dx.doi.org/10.1108/jfc-01-2014-0001.

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Purpose – The purpose of this paper is to examine the counterfeiting process in Italy, at a subnational level. Design/methodology/approach – The paper uses panel data estimators and mixture models regression. Findings – The paper finds that homogeneous clusters of regions could be derived, as a result of economic and geographical reasons. Moreover, household and public administration expenditure, indirect taxation, foreigners/population ratio and the number of ports have a positive impact on the counterfeiting diffusion index. Practical implications – The paper is practical as a source of reference in contrasting counterfeiting process. Originality/value – The paper uses new data applying recent econometric techniques to find homogeneous groups of regions on counterfeiting index.

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Lucianelli, Giovanna, and Francesca Citro. "Accounting Education for Professional Accountants: Evidence from Italy." International Journal of Business and Management 13, no. 8 (June 30, 2018): 1. http://dx.doi.org/10.5539/ijbm.v13n8p1.

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In the last years, the worldwide changes in global, political and financial contexts have gradually modified the approaches to the accounting of national governments and international institutions. In this varying scenario, the International Accounting Standard Board (IASB) and consequently national governments have introduced new accounting standards along with related regulatory changes. These issues are of ever-growing importance when considering that the International Accounting Education Standards Board (IAESB) has recently developed “The basis for conclusions document for 2017-2021 IAESB Strategy and 2017-2018 Work Plan” (IAESB, 2017) with the aim of informing the Board’s deliberations on its future strategy and priorities about the future expectations of professional competence. The aim of this paper is to report the findings of an empirical study on this topic and address the following research question: what are professional accountants’ views on quality in accounting education? This primary research question is expanded to consider professional accountants’ beliefs on the present (what is necessary for their workplace) and future (what will be necessary for their workplace) with respect to quality in accounting education. The survey highlights how professional accountants have more expectations than in the past about their skills. The majority of professional accountants have been transforming themselves into business consultants since they are now required to offer more services than accounting and taxation consultancy. Consequently, there is a growing demand for cooperation with the university world in order to broaden the programs of accounting education with new technical competencies for undergraduate and postgraduate degrees.

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Bertoldi, Paolo, Silvia Rezessy, and Diana Ürge-Vorsatz. "Tradable Certificates for Energy Savings: Opportunities, Challenges, and Prospects for Integration with other Market Instruments in the Energy Sector." Energy & Environment 16, no. 6 (November 2005): 959–92. http://dx.doi.org/10.1260/095830505775221498.

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Policy portfolios that include tradable green certificates have been introduced in several European countries to foster market-driven penetration of renewable energy sources. Another widely analysed type of market-based instrument in the energy sector is the tradable emission allowance. Recently tradable certificates for energy savings as a tool to stimulate energy efficiency investments and deliver energy savings have attracted the attention of policy makers. While such schemes have been introduced in different forms in Italy and the Great Britain and considered in other European countries, there is an ongoing debate over their effectiveness and applicability. The paper describes the concept and main elements of schemes that involve tradable certificates for energy savings (TCES) and how these have been put into practice in Italy and the Great Britain. It then compares TCES schemes with energy taxation and mandatory demand-side management (DSM) programs using a set of four criteria. Integration with green certificates and CO2 emissions trading schemes is examined and some possibilities for practical implementation are outlined.

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Beria, Paolo, Raffaele Grimaldi, and Marco Ponti. "Comparison of social and perceived marginal costs of road transport in Italy." ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, no. 2 (September 2012): 85–112. http://dx.doi.org/10.3280/efe2012-002005.

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The topic of external costs of transport is widely studied in the scientific literature and policy makers are showing a growing awareness on this problem. One of the main tools used to control the social costs of transport and reduce welfare losses associated to externalities is that of internalisation via tariffs: road pricing, carbon taxes, dedicated taxes etc. Actually, many taxes on transport already exist, but seldom have an explicit internalisation purpose. In this paper we compare current road transport perceived marginal costs in Italy with social ones. Starting from the literature on the topic, in the analytical part of the paper we present the case of Italy and quantify the current level of external costs and taxation. Then we compare unit taxes with marginal transport social costs, with particular respect to different driving contexts. Results show that gasoline passengers cars always perceive the external costs they generate more than any other vehicle category. In urban contexts external costs are still not rightly perceived, with the exception of recent gasoline cars only and excluding congestion. Outside urban contexts, the perceived share is considerably higher. Estimates also suggest that a distortion exists with respect to the gap between highway tolls and infrastructure damage costs in Italy: trucks pay only a little more than marginal infrastructure costs they generate, so that only cars are actually paying for new investments.

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Scheidel, Walter. "Human Mobility in Roman Italy, I: the Free Population." Journal of Roman Studies 94 (November 2004): 1–26. http://dx.doi.org/10.2307/4135008.

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How did the relentless spread of Roman power change people's lives? From military mobilization, urbanization, slavery, and the nexus between taxation and trade to linguistic and religious change and shifting identities, the most pervasive consequences of empire all had one thing in common: population movements on an unprecedented scale. Yet despite its pivotal role in social and cultural change, the nature of Roman mobility has never been investigated in a systematic fashion. In this study, I develop a comprehensive quantitative model of population transfers within, to, and from Italy, from the late fourth century B.C. to the first century A.D. Owing to the diverse and complex character of these movements, I develop my argument in two steps. The present paper deals with the demographic context, scale, and distribution of the migration of free persons. I argue that the total population of Italy in the early imperial period was of the order of five to six million rather than fourteen to twenty million (Section II); that state-sponsored re-settlement programmes dramatically increased overall levels of mobility on three occasions (during the Italian wars in the late fourth and early third centuries B.C., in the aftermath of the Second Punic War in the early second century B.C., and in the period of constitutional transition from the 80s to the 10s B.C.) (Section III); and that in the last two centuries B.C., colonization programmes and urban growth in Italy required the permanent relocation of approximately two to two-and-a-half million adults (Section IV).

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Journal articles on the topic 'Italy Taxation'

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