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Mitigare i divari regionali negli investimenti: un?analisi del credito di imposta per il Mezzogiorno

Author

Listed:
  • Francesca Gastaldi
  • EugenioPalmieri
  • Maria Grazia Pazienza
  • Fiorenza Venturini

Abstract

La valutazione degli incentivi agli investimenti ? fondamentale sia sotto il profilo della politica industriale, per scegliere i meccanismi che pi? incidono sulle decisioni delle imprese, ma anche sotto il profilo della finanza pubblica, perch? ? di notevole importanza comprendere se le risorse stanziate al momento del varo della policy corrispondano alle risorse effettivamente impiegate. Questo lavoro procede a un esercizio di valutazione ex post della politica del credito di imposta sugli investimenti riservato alle imprese operanti nelle regioni meridionali tra il 2016 e il 2019, sulla base delle informazioni estraibili dal modello di microsimulazione MEDITA. Le analisi consentono di verificare una parziale efficacia dello strumento utilizzato sul tasso di investimento delle imprese.

Suggested Citation

  • Francesca Gastaldi & EugenioPalmieri & Maria Grazia Pazienza & Fiorenza Venturini, 2021. "Mitigare i divari regionali negli investimenti: un?analisi del credito di imposta per il Mezzogiorno," PRISMA Economia - Societ? - Lavoro, FrancoAngeli Editore, vol. 2021(1-2), pages 38-63.
  • Handle: RePEc:fan:pripri:v:html10.3280/pri2021-001004
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