Publication of 02-12-2014
IRAP as a tool of regional industrial policies: a comparative normative analysis
Series: Rapporti e ricerche
This work is intended to verify whether and how Ordinary Statute Regions (Regioni a Statuto Ordinario – RSO) have made use of their fiscal autonomy to support industrial policies at regional level. To this aim, a survey is carried out on how these regions, being subjected to national constraints, amended the rates of the Regional Tax on Productive Activities (Imposta Regionale sulle Attività Produttive – IRAP).
Author: Bernardo Provvedi all'interno dell'area Economia pubblica e territorio coordinata da Patrizia Lattarulo
Downloadable material | ||
L'Irap come strumento per le politiche industriali regionali: un'analisi normativa comparata |