Abstract
For a better understanding of the subject matter we shall briefly outline the Italian Income Tax system as it results from the 1974 tax reform, limiting the analysis to those taxes which are relevant to this report, i.e., the Corporate Income Tax and the Personal Income Tax. Consequently, we will not consider the Local Income Tax (which applies only to income produced in Italy) nor the Tax on Increase in Value of Real Estate (which applies only to real estate in Italy).
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© 1979 Springer Science+Business Media Dordrecht
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Bisconti, G., Gangemi, B. (1979). Italy. In: Anthoine, R. (eds) Tax Incentives for Private Investment in Developing Countries. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4469-0_9
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DOI: https://doi.org/10.1007/978-94-017-4469-0_9
Publisher Name: Springer, Dordrecht
Print ISBN: 978-94-017-4471-3
Online ISBN: 978-94-017-4469-0
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