Incentivi fiscali agli investimenti in R&S: una proposta per l'Italia
Journal Title: ECONOMIA PUBBLICA
Author/s: Bruno Bises, Gianluca Laganà
Year: 2007 Issue: 1-2 Language: Italian
FullText PDF: 308 KB
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.
Bruno Bises, Gianluca Laganà, in "ECONOMIA PUBBLICA " 1-2/2007, pp. 5-36, DOI: