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Il regime tributario delle organizzazioni non profit. Alcune considerazioni critiche e una proposta di riforma degli incentivi per ridurre il turnover dei dipendenti


  • Salvatore Villani


The 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

Suggested Citation

  • Salvatore Villani, 2008. "Il regime tributario delle organizzazioni non profit. Alcune considerazioni critiche e una proposta di riforma degli incentivi per ridurre il turnover dei dipendenti," STUDI ECONOMICI, FrancoAngeli Editore, vol. 2008(95), pages 95-138.
  • Handle: RePEc:fan:steste:v:html10.3280/ste2008-095004

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    JEL classification:

    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship


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