L'Irap: una valutazione critica

Mario Leccisotti

STUDI ECONOMICI, 2000, vol. 2000/70, issue 70

Abstract: L'Irap: una valutazione critica (di Mario Leccisotti) - ABSTRACT: IRAP is a tax on the net value added of firms, introduced in Italy with two main objectives, that of substituting the health care payroll taxes, in order to reduce the cost of labour and increase occupation, that of providing the Italian regions with a an authonomous tax. However, at a close inspection, none of these objectives was full filled, since in best case the cost of labour will remain constant or increase by little and since the tax does not accomplish with the principles a regional tax should respect according to the literature. Finally, the tax seems to benefit mainly the large enterprises and those located in the Northern part of Italy, and to increase the administrative compliance costs of firms. JEL Classification: H2, H7, J3

Date: 2000
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