{"id":"https://openalex.org/W2247409973","doi":null,"title":"Ex-post evaluation of tax reforms: the case of the Italian Partial Ace","display_name":"Ex-post evaluation of tax reforms: the case of the Italian Partial Ace","publication_year":2005,"publication_date":"2005-01-01","ids":{"openalex":"https://openalex.org/W2247409973","mag":"2247409973"},"language":"en","primary_location":{"id":"pmh:oai:dialnet.unirioja.es:ART0000334828","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=3140463","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text (article)"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5054869697","display_name":"Alessandro Santoro","orcid":"https://orcid.org/0000-0002-4646-3583","observed_orcids":["https://orcid.org/0000-0002-4646-3583"]},"institutions":[{"id":"https://openalex.org/I66752286","display_name":"University of Milano-Bicocca","ror":"https://ror.org/01ynf4891","country_code":"IT","type":"education","lineage":["https://openalex.org/I66752286"]}],"countries":["IT"],"is_corresponding":true,"raw_author_name":"Alessandro Santoro","raw_affiliation_strings":["University of Milano-Bicocca,"],"raw_orcid":"https://orcid.org/0000-0002-4646-3583","affiliations":[{"raw_affiliation_string":"University of Milano-Bicocca,","institution_ids":["https://openalex.org/I66752286"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5054869697"],"corresponding_institution_ids":["https://openalex.org/I66752286"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"91","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.5795999765396118,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.5795999765396118,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.3788999915122986,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.006200000178068876,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/debt-equity-choice","display_name":"debt-equity choice","score":0.7179999947547913},{"id":"https://openalex.org/keywords/interest-deductibility","display_name":"interest deduction","score":0.6850000023841858},{"id":"https://openalex.org/keywords/tax-reform-evaluation","display_name":"tax reform evaluation","score":0.6209999918937683},{"id":"https://openalex.org/keywords/firm-profitability","display_name":"firm profitability","score":0.7229999899864197},{"id":"https://openalex.org/keywords/interest-rates","display_name":"interest rates","score":0.9369999766349792}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6565544009208679},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.558648943901062},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.5250622630119324},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.5246703624725342},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.5085657835006714},{"id":"https://openalex.org/C117131394","wikidata":"https://www.wikidata.org/wiki/Q17141900","display_name":"Tax shield","level":5,"score":0.4276452958583832},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.4077600836753845},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.19485163688659668},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16933152079582214},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.1365911364555359},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.10634505748748779},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:dialnet.unirioja.es:ART0000334828","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=3140463","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text (article)"},{"id":"mag:2247409973","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/descarga/articulo/3140463.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W1505357564","https://openalex.org/W1508875565","https://openalex.org/W1515902561","https://openalex.org/W1599375248","https://openalex.org/W1996255548","https://openalex.org/W2004995847","https://openalex.org/W2058824589","https://openalex.org/W2104273456","https://openalex.org/W2107651151","https://openalex.org/W2115846503","https://openalex.org/W2170790204"],"related_works":["https://openalex.org/W1532872571","https://openalex.org/W7113054629","https://openalex.org/W3092241507","https://openalex.org/W7099697499","https://openalex.org/W1560196444","https://openalex.org/W3035756321","https://openalex.org/W3092745357","https://openalex.org/W2955615442","https://openalex.org/W2120368558","https://openalex.org/W2799460416"],"abstract_inverted_index":{"This":[0],"paper":[1],"is":[2,128,144],"the":[3,14,25,40,62,71,84,88,110,114,132,135,150],"first":[4],"attempt":[5],"to":[6,82,86,131,149],"provide":[7],"an":[8,79,146],"ex-post":[9],"evaluation":[10],"of":[11,13,39,42,48,61,70,113,119,157],"the\\nimpact":[12],"much":[15],"debated":[16],"Italian":[17,63,92,136],"Partial":[18,64,137],"ACE":[19,65,90,138],"scheme":[20],"(better":[21],"known\\nas":[22],"\ufffdDit\ufffd)":[23],"in":[24,94,139],"period":[26],"between":[27,73],"1997":[28],"and":[29,53,75,107,116,160],"2000.":[30,96],"In":[31],"its":[32],"essence,":[33],"this":[34,98,142],"scheme\\nallowed":[35],"for":[36,117,164],"partial":[37],"deductibility":[38,47],"cost":[41],"equity":[43],"thus":[44],"partially":[45],"offsetting\\nfull":[46],"interests":[49],"paid":[50],"on":[51],"debt":[52,74],"approaching":[54],"financial\\nneutrality.":[55],"We":[56,153],"start":[57],"from":[58],"a":[59],"description":[60],"scheme\\nto":[66],"show":[67],"main":[68],"determinants":[69],"choice":[72,85],"equity.":[76],"Then,\\nwe":[77],"construct":[78],"econometric":[80],"model":[81,99],"explain":[83],"use":[87,134],"Italian\\nPartial":[89],"by":[91],"corporations":[93],"year":[95,140],"Applying":[97],"to\\na":[100],"sample":[101],"containing":[102],"more":[103],"than":[104],"16.000":[105],"observations":[106],"controlling":[108],"also\\nfor":[109],"tax":[111],"position":[112],"firm":[115],"heterogeneity":[118],"legal":[120],"types":[121],"we":[122],"find\\nthat":[123],"while,":[124],"as":[125],"expected,":[126],"profitability":[127],"positively":[129],"related":[130],"probability\\nto":[133],"2000":[141],"probability":[143],"related\\nin":[145],"unexpected":[147],"way":[148],"interest":[151],"rate.":[152],"propose":[154],"two":[155],"alternative\\nexplanations":[156],"these":[158],"results":[159],"thereby":[161],"indicate":[162],"directions":[163],"future\\nresearch.":[165]},"counts_by_year":[{"year":2015,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
