Reforming Capital Taxation in Italy

Reforming Capital Taxation in Italy PDF Author: Luc Eyraud
Publisher: International Monetary Fund
ISBN: 1484371356
Category : Business & Economics
Languages : en
Pages : 25

Get Book Here

Book Description
This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.

Reforming Capital Taxation in Italy

Reforming Capital Taxation in Italy PDF Author: Luc Eyraud
Publisher: International Monetary Fund
ISBN: 1484371356
Category : Business & Economics
Languages : en
Pages : 25

Get Book Here

Book Description
This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.

Italy: Toward a Growth-Friendly Fiscal Reform

Italy: Toward a Growth-Friendly Fiscal Reform PDF Author: Michal Andrle
Publisher: International Monetary Fund
ISBN: 1484348044
Category : Business & Economics
Languages : en
Pages : 38

Get Book Here

Book Description
Published in late 2017, the Italian medium-term fiscal plan aims to achieve structural balance by 2020, although concrete, high-quality measures to meet the target are yet to be specified. This paper seeks to contribute to the discussion by (i) assessing spending patterns to identify areas for savings; (ii) evaluating the pension system; (iii) analyzing the scope for revenue rebalancing; and (iv) putting forward a package of spending cuts and tax rebalancing that is growth friendly and inclusive, could have limited near-term output costs, and would achieve a notable reduction in public debt over the medium term. Such a package could help the authorities balance the need to bring down public debt and, thus, reduce vulnerabilities while supporting the economic recovery.

Capital Gains Taxation

Capital Gains Taxation PDF Author: Michael Littlewood
Publisher: Edward Elgar Publishing
ISBN: 1784716022
Category : Law
Languages : en
Pages : 449

Get Book Here

Book Description
Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.

OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches

OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264029508
Category :
Languages : en
Pages : 173

Get Book Here

Book Description
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

International Evidence on the Effects of Having No Capital Gains Taxes

International Evidence on the Effects of Having No Capital Gains Taxes PDF Author: Fraser Institute (Vancouver, B.C.)
Publisher: The Fraser Institute
ISBN: 0889751897
Category : Capital gains tax
Languages : en
Pages : 36

Get Book Here

Book Description


Tax Planning with Holding Companies - Repatriation of US Profits from Europe

Tax Planning with Holding Companies - Repatriation of US Profits from Europe PDF Author: Rolf Eicke
Publisher: Kluwer Law International B.V.
ISBN: 9041127941
Category : Law
Languages : en
Pages : 526

Get Book Here

Book Description
The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.

Tax Systems and Tax Reforms in Europe

Tax Systems and Tax Reforms in Europe PDF Author: Luigi Bernardi
Publisher: Routledge
ISBN: 1134352778
Category : Finance, Public
Languages : en
Pages : 336

Get Book Here

Book Description
This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.

OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches

OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches PDF Author: OECD
Publisher: OECD Publishing
ISBN:
Category :
Languages : en
Pages : 176

Get Book Here

Book Description
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

Tax Policy Reforms 2020 OECD and Selected Partner Economies

Tax Policy Reforms 2020 OECD and Selected Partner Economies PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264338462
Category :
Languages : en
Pages : 125

Get Book Here

Book Description
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.

OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax

OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264038124
Category :
Languages : en
Pages : 174

Get Book Here

Book Description
Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.