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Tipologia | Anno | Titolo | Titolo inglese | Autore | File |
---|---|---|---|---|---|
Lauree triennali | 2021 | Analisi economica dell'attività di lobbying | Economic review of lobbying activity | ALBERTINI, MARIO | |
Lauree magistrali | 2023 | Lobbying and tax avoidance in EU countries | Corporate lobbying has a fundamental role driving tax planning strategies. Tax avoidance schemes are so created to reduce taxable income and permit to maximize revenues for shareholders. By analyzing a public dataset of firms lobbying in the UE, we investigate the correlation between lobbying expenditures and corporate tax avoidancein the European context. The empirical evidence suggests a strong positive relationship, indicating that firms that allocate greater resources to lobbying efforts tend to experience lower effective tax rates. | ALBERTINI, MARIO |
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