The Resource Corporate taxation and SMEs : the Italian experience

Corporate taxation and SMEs : the Italian experience

Label
Corporate taxation and SMEs : the Italian experience
Title
Corporate taxation and SMEs : the Italian experience
Creator
Subject
Language
eng
Summary
This paper focuses on the tax impediments faced by small and medium-sized enterprises (SMEs) in Italy. The fact that small businesses are characterized by financing constraints and have less access to bank loans is often emphasized as an argument in favour of a special tax treatment for small enterprises. On the one hand, however, the evidence that SMEs suffer severe financing constraints is not overwhelming; on the other hand, tax relief for SMEs is not necessarily the best response to financial market imperfections
http://library.link/vocab/creatorName
Manzo, M
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
OECD Taxation Working Papers
Series volume
no. 6
http://library.link/vocab/subjectName
  • OECD
  • SME
  • corporate income tax
  • tax relief
Label
Corporate taxation and SMEs : the Italian experience
Instantiates
Publication
Extent
45 p.
Label
Corporate taxation and SMEs : the Italian experience
Publication
Extent
45 p.

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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