IDEAS home Printed from https://ideas.repec.org/a/mul/j0hje1/doi10.1430-2280y2000i2p327-344.html
   My bibliography  Save this article

Riforma Irap e domanda di fattori produttivi

Author

Listed:
  • Stefano Staffolani

Abstract

After the introduction of the IRAP tax in the Italian fiscal system, taxes paid by firms are computed as a percentage of the value added, rather than net income. Such a reform is likely to change firms' behaviour. In this paper we analyse the effects of the IRAP on the optimal behaviour of a firm operating in a monopolistic competition setting, in terms of changes in factor utilisation, production and profits. The theoretical model is used to evaluate empirically the expected effects of tax reform on the largest firms of the Marche Region.

Suggested Citation

  • Stefano Staffolani, 2000. "Riforma Irap e domanda di fattori produttivi," L'industria, Società editrice il Mulino, issue 2, pages 327-344.
  • Handle: RePEc:mul:j0hje1:doi:10.1430/2280:y:2000:i:2:p:327-344
    as

    Download full text from publisher

    File URL: https://www.rivisteweb.it/download/article/10.1430/2280
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.rivisteweb.it/doi/10.1430/2280
    Download Restriction: no
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mul:j0hje1:doi:10.1430/2280:y:2000:i:2:p:327-344. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://www.rivisteweb.it/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.