Ancora sulle questioni dell?IRAP

Federico Pica and Salvatore Villani

STUDI ECONOMICI, 2015, vol. 2015/117, issue 117, 29-71

Abstract: 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.

JEL-codes: H22 H25 H32 H71 R11 (search for similar items in EconPapers)
Date: 2015
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.francoangeli.it/riviste/Scheda_Rivista. ... 636&Tipo=ArticoloPDF (text/html)
Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fan:steste:v:html10.3280/ste2015-117003

Ordering information: This journal article can be ordered from
http://www.francoang ... io.aspx?IDRivista=59

Access Statistics for this article

STUDI ECONOMICI is currently edited by FrancoAngeli

More articles in STUDI ECONOMICI from FrancoAngeli Editore
Bibliographic data for series maintained by Stefania Rosato ().