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Business power in fascist Italy

Business associations and corporate tax policies

Bibliographic Data

ID19229000
AuthorsFernando Salsano (University of Rome Tor Vergata, corresponding author)
Year2026
Pages1-24
Publication date2026-05-13
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenueBusiness History (JOURNAL)
Journal identifiersISSN: 0007-6791 • E-ISSN: 1743-7938
PublisherInforma UK Limited (PUBLISHER • GB)
DOI10.1080/00076791.2026.2664614
OpenAlexW7161001184
LanguageEN
References cited16

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

Business history · Business management · Corporate Tax · New business development · Power (physics) · Tax policy · Historical and Environmental Studies · Italian Fascism and Post-war Society · Italy: Economic History and Contemporary Issues

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