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S.I.E. RSA 2026


67a RSA - Università degli Studi di Cagliari

Cagliari, October 22-24 2026


Thursday, 22 October 2026



14:00 - 15:10 Parallel Sessions - Block A


A2. FIRM OWNERSHIP, SUCCESSION AND TAXATION
Chair: Sara Garbin - Banca d'Italia
Room: A_ 1.B

# Papers  
1. Concentrated control, extracted surplus: ownership and accumulation in Italian MNC affiliates
By  Giulia Russo Scuola Normale Superiore    
Presented by  Giulia Russo Scuola Normale Superiore    
pdf
2. The Effect of Corporate and Income Taxes on ESOP Adoption
By  Lorenzo Arras Università Cattolica del Sacro Cuore    
Presented by  Lorenzo Arras Università Cattolica del Sacro Cuore    
pdf
3. Le imprese familiari e i passaggi generazionali in Italia
By  Michele Cascarano Banca d'Italia    Sara Garbin Banca d'Italia    Sauro Mocetti Banca d'Italia    Francesca Modena Banca d'Italia    
Presented by  Sara Garbin Banca d'Italia    
pdf