Journal title ECONOMIA PUBBLICA
Author/s Bruno Bises, Gianluca Laganà
Publishing Year 2007 Issue 2007/1-2 Language Italian
Pages 32 P. 5-36 File size 308 KB
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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, Incentivi fiscali agli investimenti in R&S: una proposta per l'Italia in "ECONOMIA PUBBLICA " 1-2/2007, pp 5-36, DOI: