The Evaluation of the Effectiveness of Tax Expenditures ‑ A Novel Approach: An Application to the Regional Tax Incentives for Business Investments in Italy

Organisation for Economic Co-operation and Development2026-04-11 收录

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This study evaluates the regional tax incentives for business investment in Italy and addresses the following questions: (i) how much additional investment was stimulated by the government intervention; (ii) has the public financing displaced (part of) the private financing; (iii) to what extent would the outcomes on firm performance have not been...