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Villani, Salvatore | Pica, Federico

Ancora sulle questioni dell'IRAP

2015 - Franco Angeli

29-71 p.

  • This paper offer a more in depth investigation on the issue of the nature and incidence of IRAP (the local business tax applied in Italy), namely on the effects that this tax produces on certain macroeconomic variables – such as consumption, investment and exports – in the regions where the rates applied are higher. In particular, it shows the results of a territorial and sectorial empirical analysis of the trend in investments accounted on the balance sheet by firms during the period 2006-2014. The analysis of the data of tangible assets, amortization and some balance sheet indicators of financial structure, profitability and tax incidence, suitably disaggregated by region and by sector, provides useful evidence in favor of the hypothesis of the forward shifting of this tax and its adverse impact on business investment in so-called "Scoundrel Regions" as well as in all regions which have deliberated pejorative changes in the ordinary tax rate. [Publisher's Text].

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Studi economici : 117, 3, 2015