Business power in fascist Italy: Business associations and corporate tax policies
研究了法西斯意大利时期商业协会如何影响公司税政策，聚焦意大利股份公司协会和工业联合会的作用，分析其与政府互动及对会员企业的服务功能。
This paper contributes to the debate on business power by examining the agency of business associations in shaping corporate tax policies in fascist Italy. The analysis focuses on the role of the Association of Italian Joint-Stock Companies (ASSONIME) and the Confederation of Italian Industry (CONFINDUSTRIA). The interactions between business interests and fascism are categorised according to a three-level articulation, highlighting the interaction between technicians from both business associations and institutions. The first aim is to understand how this interaction worked, reconstructing the ideas disseminated by the business associations and the ways and means adopted to negotiate with institutions. The second goal is to verify the effectiveness of this interaction in promoting business interests during the making and implementation of corporate tax policies. Moreover, the article emphasises the service function for member companies, particularly by reducing uncertainty about the outcomes of tax policies.