Cesare Cosciani e la riforma tributaria italiana*

1985 ◽  
Vol 3 (3) ◽  
pp. 173-180
Author(s):  
Giuseppe Campa
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
General Scheme ◽  
Second World War ◽  
Corporate Income Tax ◽  
Personal Income Tax ◽  
World War ◽  
Tax System ◽  
Finance Minister ◽  
Second World

Abstract Cesare Cosciani took part, though playing different roles, both in the first experience of tax reform in Italy after the Second World War (1950–56) and in the second one, whose aim was much broader (1971–73).During the Fifties, as adviser of the Finance Minister Ezio Vanoni, Professor Cosciani was very active in favor of introducing a corporation income tax. Afterwards, his guidance was basic for designing the general scheme of the tax reform introduced in Italy at the beginning of the Seventies. The main innovation due to Professor Cosciani was the introduction in Italy of the personal income tax, which, together with the modified corporate income tax, is an essential part of the present Italian tax system.

Incentive to Finance under the Shoup Corporate Income Tax Concept—Focus on Shoup Semi-Imputation Credit Method

1992 ◽  
Vol 4 (4) ◽  
pp. 341-362
Author(s):  
Konosuke Kimura
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Second World War ◽  
Corporate Income Tax ◽  
Historical Period ◽  
Columbia University ◽  
World War ◽  
Corporate Tax ◽  
Tax System ◽  
Second World

Reform of the Japanese tax system was undertaken after the second World War and was greatly influenced by Carl Shoup, then Professor at Columbia University. Shoup’s recommendations were made during a unique historical period which allowed for an experimental designing of tax reform in Japan to occur under occupation. In this article we review and criticize Shoup’s recommendations and explain the problems inherent in their implementation. Cultural transference problems such as attempted imputation of corporate tax to individual income tax based on the theory of net asset increases tax are discussed. Comparisons are also made with French and German imputation credit methods.

scholarly journals Impact of Lithuanian tax reform to companies results

2014 ◽  
pp. 162-177
Author(s):  
Jovita Kalantaitė ◽  
Rasa Subačienė
Keyword(s):  
Income Tax ◽  
Social Insurance ◽  
Tax Reform ◽  
Shadow Economy ◽  
Value Added ◽  
Corporate Income Tax ◽  
Tax Revenue ◽  
Personal Income Tax ◽  
Excise Tax ◽  
National Budget

Global economic crisis reached Lithuania in 2008, as a response to ongoing economic downturn, the government of the Republic of Lithuania introduced tax reform. Analysis of factors determined by the tax reform will be presented in the article. However, main arguments will concentrate on evaluation of companies activities and results as business is one of the key pillars on which Lithuanian economy is built on: taxes form a significant part of individual company’s expenses and on the other side – taxes are a main stream of revenue for the national budget. The most significant taxes in overall national budget composition could be named as the following: personal income tax, social insurance taxes, value added tax, corporate income tax, excise tax and others. In relation to the global crisis tax income has decreased significantly in year 2009 and at the end of year 2012 has still not reached the level of year 2008. However, from the company’s perspective, employees related taxes are considered as most significant as they form almost a half of total taxes paid by companies. Decrease of taxes related to payroll (personal income tax, social insurance taxes) was followed by growth of unemployment, decrease on average salary and growth of the shadow economy. Drop in GDP, inflation and decline in sales made impact on decrease of tax revenue of value added tax, as shadow economy and reduced consumption of excisable goods influenced the value of excise tax revenue. The tax revenue of corporate income tax was influenced by decline of net profit and profitability, increased number of bankruptcy.

scholarly journals Growth-Enhancing Corporate Tax Reform in Belgium

2018 ◽  
Vol 2018 (1) ◽  
pp. 1-17 ◽  
Author(s):  
Ruud De Mooij ◽  
Shafik Hebous ◽  
Milena Hrdinkova
Keyword(s):  
Public Finance ◽  
Economic Growth ◽  
Income Tax ◽  
Tax Reform ◽  
Corporate Income Tax ◽  
Tax Rates ◽  
Corporate Tax ◽  
Tax System ◽  
Corporate Tax Reform ◽  
The Government

Abstract Until 2018, Belgium had a unique corporate income tax system due to its notional interest deduction, also known in public finance literature as the allowance for corporate equity. At the same time, it had one of the highest corporate tax rates in Europe at 34 percent. The latter came under severe pressure to reform and, as of 2018, the government has started to reduce the rate, gradually to reach 25 percent in 2020. The reduction is accompanied by other measures, including a limitation of the notional interest deduction. This paper argues that the lower CIT rate is likely to be conducive to economic growth. Yet, the effects on growth would have been more favorable if the notional interest deduction would have been strengthened, rather than diminished.

scholarly journals Comparative analysis of the effect of tax evasion through tax havens

2021 ◽  
Vol 7 (3) ◽  
pp. 51-65
Author(s):  
Dejan Karavelić ◽  
Vladimir Todorović ◽  
Kristijan Ristić ◽  
Danijela Karić ◽  
Vesna Miletić
Keyword(s):  
Comparative Analysis ◽  
Tax Evasion ◽  
Income Tax ◽  
Corporate Income Tax ◽  
Personal Income Tax ◽  
State Budget ◽  
Tax System ◽  
Tax Havens ◽  
The Eu ◽  
Budget Revenue

By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion. For the mentioned research, we will use a comparative analysis in which the tax system of the EU countries and the countries of tax havens will be included. In all modern countries, personal and corporate income tax are one of the safest sources of state budget revenue. The most significant direct taxes are personal income tax (tax) and corporate income tax.

scholarly journals The 2016 tax reform in Colombia: a patchwork quilt

2019 ◽  
Vol 35 (65) ◽  
Author(s):  
Víctor Mauricio Castañeda Rodríguez
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
The State ◽  
Personal Income ◽  
Fiscal Deficit ◽  
Personal Income Tax ◽  
Tax System ◽  
Evasion Control ◽  
Intensive Use ◽  
Tax Benefits

This paper analyzes the 2016 tax reform in Colombia, which, although initially presented as structural in the attempt to advance in aspects such as efficiency and equity in the tax system, in the end constituted only one more attempt to temporarily solve a fiscal deficit issue. In fact, this paper establishes that, although there has been progress on some issues, for instance the limiting of tax benefits for the purposes of the purging the Personal Income Tax, the schedular model also entails the risk that many taxpayers will not be taxed according to their capacity to pay, what could be called a counter-reform. In addition, it is proved through econometrics that greater collection and progressivity are not antagonistic purposes, so it is advisable that the next reform in this area chooses to make a more intensive use of direct taxes, although seeking to involve a greater number of taxpayers in the financing of the State, suggesting progress in evasion control.

Sign in / Sign up

Export Citation Format

Share Document