ESSAY ON THE EFFECTS OF FISCAL POLICIES
I Ed.2014 17×24 paperback Pag.112 ISBN: 9788874886852
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on companies accounting decisions of 2004 Italian Fiscal reform which introduced a new corporate tax (IRPEG) and repealed the tax deductibility of write-offs of equity investment.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 to investigate whether taxes affect accounting choices, analyzing, in particular the companies accounting decision to write-off equity investments and the magnitude of such write-offs (continue)
VALERIA BUCCIÂ - University of Salento Lecce
Bucci - Essay on the effects of fiscal policies
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