Manente, Mara; Zanette, Michele - In: Economic Systems Research 22 (2010) 4, pp. 407-425
The paper tests the effects on the Italian economy of a fiscal measure aimed at lowering the VAT rate from 10% to 5% in the Italian 'Hotels and Restaurants' sector. The analysis focuses first on the impacts in terms of tourism consumption, investments of the sector and public budget. Thereafter,...
