Crespi, Francesco; Majo, Antonio Di; Pazienza, Maria Grazia - In: ECONOMIA PUBBLICA XXXIX (2009) 3-4, pp. 91-113
The Italian Budget Law for the year 2008 introduces a business tax reform, which is inspired to an analogous reform established in Germany in the same year, with the aim of making the corporate taxation system more attractive for capital flows and capable of enhancing firms’ investment...