Incentivi fiscali agli investimenti in R&S: una proposta per l'Italia
<em>Incentivi fiscali agli investimenti in R&S: una proposta per l'Italia</em> (di Bruno Bises, Gianluca Laganà) - ABSTRACT: Due to its low level of business expenditure on R&D (berd), Italy is urged to adopt fiscal incentives to R&D, like most oecd countries. This paper proposes the introduction of a permanent tax credit that ranges between 15% and 52% of total berd. Estimates show that this policy should foster R&D business expenditure by generating an annual growth that falls within a range of 5-15% letting the berd to gdp ratio to rise from the current 0.5% to a maximum of a 1.3% within 5 years.
Year of publication: |
2007
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Authors: | Laganà, Gianluca ; Bises, Bruno |
Published in: |
ECONOMIA PUBBLICA. - FrancoAngeli Editore, ISSN 0390-6140. - Vol. 2007/1-2.2007, 1-2, 1, p. 5-36
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Publisher: |
FrancoAngeli Editore |
Saved in:
Online Resource
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