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Corporate taxation in Italy

In: Research Handbook on Corporate Taxation

Author

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  • Carlo Garbarino

Abstract

The chapter looks at the evolution of the Italian corporate tax system system over time, assessing which changes are "exogeneous" and which "endogeneous", identifying a set of structural policy solutions. The conclusion is that the Italian corporate tax system exhibits three evolutionary features: a common core of basic domestic features (interest deductions, profit distributions and consolidation) developed through transplants of foreign solution and EU models; an endogeneous evolution which has lead to spontaneous convergence with other systems (design of taxable corporate income) or to divergence that was the result of local dynamics (case-by-case approaches to interest deduction and worldwide tax consolidation), or pseudo-transplants (rules); and an endogeneous transition which is potentially under way from a territorial system to a global taxation system bound to meet the OECD Globe tax rules.

Suggested Citation

  • Carlo Garbarino, 2023. "Corporate taxation in Italy," Chapters, in: Reuven S. Avi-Yonah (ed.), Research Handbook on Corporate Taxation, chapter 13, pages 208-224, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:21557_13
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    File URL: https://www.elgaronline.com/doi/10.4337/9781803923116.00020
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    Keywords

    Law - Academic;

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