Italian industrial policy: reduce or abolish Irap?

Maurizio Ciaschini, Fabio Fiorillo (), Rosita Pretaroli (), Francesca Severini (), Claudio Socci and Enzo Valentini

QA - Rivista dell'Associazione Rossi-Doria, 2008, issue 1

Abstract: The reduction (or abolition) of regional tax on productive activities (Irap, Imposta regionale sulle attività produttive) could stimulate the industry competitiveness. Analysis of the reform scenarios should not neglect the effects of the consequential changes in income distribution. Here we use a computational (Cge) model imple-mented on a Social Accounting Matrix describing the circular income flow with the aim of assessing the impact of possible reform scenarios on production, income, prices of goods and of primary factors, employment and the state budget. The analy-sis is carried out by comparing a possible Irap reform with an alternative plan to al-locate an equivalent amount of resources to reducing Income tax (Ire, Imposta sul reddito) rates.

Keywords: Irap; Ire; CGE; Social Accounting Matrix (search for similar items in EconPapers)
JEL-codes: C68 D50 H25 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:rar:journl:0072

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