Il regime tributario delle organizzazioni non profit. Alcune considerazioni critiche e una proposta di riforma degli incentivi per ridurre il turnover dei dipendenti
AbstractThe Tax Regime of Non-Profit Organisations. Criticalities and Fiscal Incentives Reforming Proposal Aimed at Employees’ Turnover - Reduction Non-profit organizations (NPOs) operating in Southern Italy show the following criticalities: low capital investments, small size and high financial problems. These ones, in turn, may affect workers’ rights and rendered services quality. In fact, these organizations have long registered steady trends of temporary job and a related employees’ turnover high rate, especially among the volunteers. This article proposes the introduction of a fiscal incentives system favoring and implementing workers’ cooperation as well as great "entrusting" NPO employees, thus bringing turnover rate back to a physiological level. Through a theoretical model, the article shows how the age-related earning profiles suggested by E.Lazear (1979,1981) could be positively be used to improve the situation in this field of interest. JEL Classification: H200, H240, H300, L31 Key words: Tax incentives; Public Subsidies; Fiscal Policies and Behavior of Economic Agents; Non Profit Organizations
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by FrancoAngeli Editore in its journal STUDI ECONOMICI.
Volume (Year): 2008/95 (2008)
Issue (Month): 95 ()
Contact details of provider:
Web page: http://www.francoangeli.it/riviste/sommario.asp?IDRivista=59
Find related papers by JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
- L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Angelo Ventriglia).
If references are entirely missing, you can add them using this form.