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

Listed author(s):
  • Simonetta Botarelli


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    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.

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    Paper provided by Department of Economics, University of Siena in its series Department of Economics University of Siena with number 436.

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    Date of creation: Sep 2004
    Handle: RePEc:usi:wpaper:436
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