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This paper examines the current tax policy on venture capital (VC) in Italy, and compares it with the tax incentives … VC Funds. Finally, in a quantitative analysis, the tax burden on VC investments in Italy is compared with that in other …
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sets for static tax-benefit microsimulation in Italy. We focus on all possible alternatives, namely using (a) SHIW or (b …
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We estimate the consumption response of Italian households to the "Euro80 tax bonus" intro-duced in 2014, using the panel component on the Survey of Household Income and Wealth. We find that households that received the tax rebate increased their monthly consumption of food and means of...
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This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 EU Member States. Building hereon, we measure the impact...
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