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CORPORATE TAXES IN THE ITALIAN TOURISM INDUSTRY: A MICROSIMULATION ANALYSIS.

Year 2016, Volume: 4 Issue: 1, 0 - 0, 01.07.2016

Abstract

After discussing the classification of the main types of taxes and fees existing in the tourism sector, this paper centres on taxes on corporations of the tourism sector (hotels, restaurants). In particular, effective corporate tax rates are calculated for the Italian tourism industry in order to study the effects of the tax system on enterprise cash flows and to focus on distributional burdens at sectoral level. Calculation of the effective corporate tax rates uses micro data of year 2010 and a microsimulation model for the business sector which allows precise computation of effective tax rates.

 

References

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  • Devereux M., Griffith R. (1998). The Taxation of Discrete Investment Choices. The Institute for Fiscal Studies, Working Paper series N. W98/16. London.
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  • European Commission (2015). Taxation Trends in the European Union. 2015 Edition. Eurostat Statistical Books, Luxembourg.
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  • King M., Fullerton D. (1984), The taxation of income from capital, University of Chicago Press.
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  • OECD (2016). Tourism Trends and Policies. OECD Oublishing, Paris.
  • Oropallo, F., Parisi, V. (2007). Will Italy's Tax Reform Reduce the Corporate Tax Burden? A Microsimulation Analysis”, Rivista Ufficiale di Statistica, N. 1.
Year 2016, Volume: 4 Issue: 1, 0 - 0, 01.07.2016

Abstract

References

  • Bardazzi, Parisi, Pazienza (2004) “Modelling direct and indirect taxes on firms: a policy simulation”. Austrian Journal of Statistics, vol. 33.
  • Devereux M., Griffith R. (1998). The Taxation of Discrete Investment Choices. The Institute for Fiscal Studies, Working Paper series N. W98/16. London.
  • European Commission (2001). Company Taxation in the Internal Market. COM(2001)5822001.
  • European Commission (2014). Taxation Trends in the European Union. 2014 Edition. Eurostat Statistical Books, Luxembourg.
  • European Commission (2015). Taxation Trends in the European Union. 2015 Edition. Eurostat Statistical Books, Luxembourg.
  • Harding, A. Ed. (1996). Microsimulation and Public Policy. Contributions to Economic Analysis. North Holland, Amsterdam.
  • King M., Fullerton D. (1984), The taxation of income from capital, University of Chicago Press.
  • OECD (2014). Taxation and tourism. In Tourism Trends and Policies. OECD Oublishing, Paris.
  • OECD (2016). Tourism Trends and Policies. OECD Oublishing, Paris.
  • Oropallo, F., Parisi, V. (2007). Will Italy's Tax Reform Reduce the Corporate Tax Burden? A Microsimulation Analysis”, Rivista Ufficiale di Statistica, N. 1.
There are 10 citations in total.

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Journal Section Articles
Authors

Valentino Parısı This is me

Publication Date July 1, 2016
Published in Issue Year 2016 Volume: 4 Issue: 1

Cite

APA Parısı, V. (2016). CORPORATE TAXES IN THE ITALIAN TOURISM INDUSTRY: A MICROSIMULATION ANALYSIS. Elektronik Mesleki Gelişim Ve Araştırmalar Dergisi, 4(1).
AMA Parısı V. CORPORATE TAXES IN THE ITALIAN TOURISM INDUSTRY: A MICROSIMULATION ANALYSIS. Elektronik Mesleki Gelişim Ve Araştırmalar Dergisi. July 2016;4(1).
Chicago Parısı, Valentino. “CORPORATE TAXES IN THE ITALIAN TOURISM INDUSTRY: A MICROSIMULATION ANALYSIS”. Elektronik Mesleki Gelişim Ve Araştırmalar Dergisi 4, no. 1 (July 2016).
EndNote Parısı V (July 1, 2016) CORPORATE TAXES IN THE ITALIAN TOURISM INDUSTRY: A MICROSIMULATION ANALYSIS. Elektronik Mesleki Gelişim Ve Araştırmalar Dergisi 4 1
IEEE V. Parısı, “CORPORATE TAXES IN THE ITALIAN TOURISM INDUSTRY: A MICROSIMULATION ANALYSIS”., Elektronik Mesleki Gelişim Ve Araştırmalar Dergisi, vol. 4, no. 1, 2016.
ISNAD Parısı, Valentino. “CORPORATE TAXES IN THE ITALIAN TOURISM INDUSTRY: A MICROSIMULATION ANALYSIS”. Elektronik Mesleki Gelişim Ve Araştırmalar Dergisi 4/1 (July 2016).
JAMA Parısı V. CORPORATE TAXES IN THE ITALIAN TOURISM INDUSTRY: A MICROSIMULATION ANALYSIS. Elektronik Mesleki Gelişim Ve Araştırmalar Dergisi. 2016;4.
MLA Parısı, Valentino. “CORPORATE TAXES IN THE ITALIAN TOURISM INDUSTRY: A MICROSIMULATION ANALYSIS”. Elektronik Mesleki Gelişim Ve Araştırmalar Dergisi, vol. 4, no. 1, 2016.
Vancouver Parısı V. CORPORATE TAXES IN THE ITALIAN TOURISM INDUSTRY: A MICROSIMULATION ANALYSIS. Elektronik Mesleki Gelişim Ve Araştırmalar Dergisi. 2016;4(1).