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

Öz

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.

 

Kaynakça

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