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Mutual funds and pension funds taxation differences in the Italian market

Author

Listed:
  • Stefania Celebrini

    (ABI)

  • Andrea Nobili

    (ABI)

Abstract

The change in taxation for Italian mutual funds establishes a level playing field among European products but introduces complexities in making a choice between mutual funds and pension funds (still taxed with maturity method), suggesting the necessity of a similar reform for pension funds taxation.

Suggested Citation

  • Stefania Celebrini & Andrea Nobili, 2011. "Mutual funds and pension funds taxation differences in the Italian market," BANCARIA, Bancaria Editrice, vol. 9, pages 46-58, September.
    • Handle: RePEc:ban:bancar:v:09:y:2011:m:september:p:46-58
    as

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    File URL: http://www.bancariaeditrice.it/prodotti/vedi/prodotto/id/2530/bancaria-n-9-2011
    Download Restriction: no
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    More about this item

    Keywords

    mutual funds; pensions funds; financial revenue taxation;
    All these keywords.

    JEL classification:

    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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