On tax credit as fiscal instrument: an economic policy, legislative, and market analysis

Molinaro, Samuele (A.A. 2020/2021) On tax credit as fiscal instrument: an economic policy, legislative, and market analysis. Tesi di Laurea in International financial economics, Luiss Guido Carli, relatore Ugo Zannini, pp. 130. [Master's Degree Thesis]

Full text for this thesis not available from the repository.


The role of the European central bank and the creation of money. Definition of money and its characteristics. Monetary base market, money supply, the demand for money. European central bank: goals and responsibility. Conventional economic policies and effects. How the policies affect the real economy. How is money created in practice? Inside money and outside money. The monetary economics of tax credit. Definition of tax credit. Tax credits configuration from a monetary point of view. Avoiding constraints to benefit the real economy. WShat could be the effects of a massive issue of tax credits? Tax credits effects. Covid-19 consequences. The legislative framework innovations. General aspects. The Italian partial liberalization of the tax credit market. Tax credits established by law decree 34/2020, summary of the legislation. The transfer of the tax credit pursuant to article 122 of legislative decree 34/2020. The responsibility of the transferees and sub-transferees. The business of buying and selling tax credits. Empirical evidence and future developments of the vat credit market. Do all tax credits worked? Links between Covid-19 and the vat credit market. What is the value added tax? The evasion problem. A common European taxation. Is liberalization the solution?


Bibliografia: p. 112. Sitografia: pp. 113-114.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree program in Corporate Finance, English language (LM-77)
Chair: International financial economics
Thesis Supervisor: Zannini, Ugo
Thesis Co-Supervisor: Marzioni, Stefano
Academic Year: 2020/2021
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 10 May 2022 15:52
Last Modified: 10 May 2022 15:52
URI: https://tesi.luiss.it/id/eprint/32233


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