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Gli incentivi fiscali e la dinamica recente del lavoro "indipendente"

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  • Simonetta Botarelli

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Abstract

La dinamica dell’occupazione indipendente in Italia mostra aspetti peculiari rispetto a quelli che caratterizzano gli altri paesi europei. Questo saggio presenta i contributi che la letteratura straniera e quella italiana hanno dato nell’interpretare tale espansione e sottolinea l’importanza degli effetti dei recenti cambiamenti istituzionali e normativi nel mercato del lavoro del nostro paese. Obiettivo è quello di dare evidenza al ruolo che la struttura degli incentivi fiscali esplicita nell’influenzare le preferenze verso attività self-employed.

Suggested Citation

  • Simonetta Botarelli, 2004. "Gli incentivi fiscali e la dinamica recente del lavoro "indipendente"," Department of Economics University of Siena 436, Department of Economics, University of Siena.
  • Handle: RePEc:usi:wpaper:436
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    References listed on IDEAS

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    More about this item

    Keywords

    fiscal policy;

    JEL classification:

    • J20 - Labor and Demographic Economics - - Demand and Supply of Labor - - - General
    • J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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