Elena, Bontempi Maria; Silvia, Giannini; Cecilia, … - In: Politica economica - Journal of Economic Policy (PEJEP) (2001) 3, pp. 249-284
In 2001, the newly elected government announced a wide reform of corporate taxation: the Dual income tax system enacted in 1997 by the previous government was greatly limited in its beneficial effects and should be abolished in favour of a single tax rate regime. In the meantime, the existing...