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of residential building: while the importance of capital gains taxes is disputed, the deductibility of mortgage interest …
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taxes and levies, may in fact add to the vulnerabilities of the financial sector.We identify a number of policy reforms … offset provisions, eliminating transaction based taxes and moving towards accrual based taxation. These reforms would …
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This paper examines the current tax policy on venture capital (VC) in Italy, and compares it with the tax incentives adopted by France, Germany, Spain and the UK. The authors analyze ongoing European initiatives to remove tax obstacles to VC in Europe. Focusing on the taxation of VC funds, they...
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