Politiche per l'industria: ridurre o abolire l'Irap

Journal title QA Rivista dell’Associazione Rossi-Doria
Author/s Fabio Fiorillo, Claudio Socci, Francesca Severini, Rosita Pretaroli, Enzo Valentini, Maurizio Ciaschini
Publishing Year 2008 Issue 2008/1
Language Italian Pages 25 P. 105-129 File size 254 KB
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Italian industrial policy: reduce or abolish Irap? - Some remarks on the classical theory of rent According to Ricardo, land rent, in a capitalistic system of production, would consist of differential elements only, thus there would not be absolute rent. The present article is aimed at discussing this thesis by reconstructing the theoretical reasons leading Ricardo toward it and by showing how they have been overcome by the more solid foundations which Sraffa provided for the classical theory of distribution between wages and profits. Moreover, historical and theoretical reasons supporting the presence of absolute rent, beside differential rent elements, are put on evidence.

Fabio Fiorillo, Claudio Socci, Francesca Severini, Rosita Pretaroli, Enzo Valentini, Maurizio Ciaschini, Politiche per l'industria: ridurre o abolire l'Irap in "QA Rivista dell’Associazione Rossi-Doria" 1/2008, pp 105-129, DOI: