This book investigates the taxation of companies under economic and financial distress. A company in economic distress has no or low profitability and a low going-concern value. On the other hand, a company in financial distress is a viable entity with current, but not necessarily long-term,...

This paper assesses Italy’s 2019 tax and benefit reforms, analyses hypothetical reforms and proposes a reform package that balances goals of reducing poverty, encouraging employment and fiscal sustainability. Using the OECD’s Tax-Benefit and the EUROMOD microsimulation models, it shows that...

The national approach to public funding of the film industry has been subject to a shift in recent years, at an international level, moving from a grant and subsidy scheme towards more automatic form of supports, including tax incentives. The paper aims at analysing the impact of the new tax...