Corporate Taxation and SMEs: The Italian Experience [E-Book]: The Italian Experience / Marco Manzo
This paper focuses on the tax impediments faced by small and medium-sized enterprises 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....
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Full text |
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Personal Name(s): | Manzo, Marco. |
Imprint: |
Paris :
OECD Publishing,
2011
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Physical Description: |
46 p. ; 21 x 29.7cm. |
Note: |
englisch |
DOI: |
10.1787/5kg3h0th7t7c-en |
Series Title: |
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OECD Taxation Working Papers ;
6 |
Keywords: |
Taxation Italy |
This paper focuses on the tax impediments faced by small and medium-sized enterprises 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. |