Il regime tributario delle organizzazioni non profit. Alcune considerazioni critiche e una proposta di riforma degli incentivi per ridurre il turnover dei dipendenti
Journal title STUDI ECONOMICI
Author/s Salvatore Villani
Publishing Year 2009 Issue 2008/95 Language Italian
Pages 44 P. 95-138 File size 998 KB
DOI 10.3280/STE2008-095004
DOI is like a bar code for intellectual property: to have more infomation
click here
Below, you can see the article first page
If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits
FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.
The Tax Regime of Non-Profit Organisations. Criticalities and Fiscal Incentives Reforming Proposal Aimed at Employees’ Turnover - Reduction Non-profit organizations (NPOs) operating in Southern Italy show the following criticalities: low capital investments, small size and high financial problems. These ones, in turn, may affect workers’ rights and rendered services quality. In fact, these organizations have long registered steady trends of temporary job and a related employees’ turnover high rate, especially among the volunteers. This article proposes the introduction of a fiscal incentives system favoring and implementing workers’ cooperation as well as great "entrusting" NPO employees, thus bringing turnover rate back to a physiological level. Through a theoretical model, the article shows how the age-related earning profiles suggested by E.Lazear (1979,1981) could be positively be used to improve the situation in this field of interest. JEL Classification: H200, H240, H300, L31 Key words: Tax incentives; Public Subsidies; Fiscal Policies and Behavior of Economic Agents; Non Profit Organizations
Salvatore Villani, Il regime tributario delle organizzazioni non profit. Alcune considerazioni critiche e una proposta di riforma degli incentivi per ridurre il turnover dei dipendenti in "STUDI ECONOMICI " 95/2008, pp 95-138, DOI: 10.3280/STE2008-095004