I Ed. 12/2013 17x24 paperback Pag.112 ISBN: 9788874886852
ESSAY ON THE EFFECTS OF FISCAL POLICIES
This research focuses on the evaluation of fiscal policies. In particular it analyses empirically the effects on companies accounting decisions of 2004 Italian Fiscal reform which introduced a new corporate tax (IRPEG) and repealed the tax deductibility of write-offs of equity investment.
The main purpose of this study is