scholarly journals The Italian Start Up Act: a microeconometric program evaluation

2021 ◽  
Author(s):  
Francesco Biancalani ◽  
Dirk Czarnitzki ◽  
Massimo Riccaboni
Keyword(s):  
Public Policy ◽  
Labor Law ◽  
Tax Incentives ◽  
Program Participation ◽  
Flexible Labor ◽  
Debt Capital ◽  
Italian Government ◽  
Start Up ◽  
Loan Guarantees ◽  
The Impact

AbstractThis paper analyzes the impact of the Italian Start Up Act which entered into force in October 2012. This public policy provides a unique bundle of benefits, such as tax incentives, public loan guarantees, and a more flexible labor law, for firms registered as “innovative startups” in Italy. This legislation has been implemented by the Italian government to increase innovativeness of small and young enterprises by facilitating access to (external) capital and (high-skilled) labor. Consequently, the goal of our evaluation is to assess the impact of the policy on equity, debt, and employment. Using various conditional difference-in-difference models, we find that the Italian innovative startup policy has met its primary objectives. The econometric results strongly suggest that Italian innovative startups are more successful in obtaining equity and debt capital and they also hire more employees because of the program participation.

scholarly journals The Old Public Policy of Regional Development: The Case of Fiscal Incentives in Maranhão

2018 ◽  
Vol 9 (4) ◽  
pp. 25
Author(s):  
Fernando Silva Lima ◽  
Juliana Santos Viana ◽  
Dauana De Sousa Silva
Keyword(s):  
Public Policy ◽  
Regional Development ◽  
Tax Incentives ◽  
The State ◽  
Fiscal Incentives ◽  
The Impact

This article tried to answer the following question: did the fiscal incentives in Maranhão manage to maintain the increase in the number of jobs and stimulate regional development? Therefore, it is justified that the study of fiscal incentives is essential to know if this policy was efficient and effective in the development of the regions of the state. The general objective is to analyze the impact of fiscal incentives in Maranhão on the generation of employment and income between 2008 and 2017. The methodology of this study is bibliographical and field. This study concludes that tax incentives have not been able to maintain the growth of the balance of jobs in the last 4 years analyzed.

Assessment of sensitivity of the efficiency of regional tax spending towards investment attractiveness of the types of economic activity carried out by the residents of advanced development territory

2020 ◽  
pp. 98-110
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Guzel Mukhtarovna Guseinova ◽  
Sergei Borisovich Milov
Keyword(s):  
Economic Activity ◽  
Socioeconomic Development ◽  
Federal District ◽  
Tax Incentives ◽  
Capital Investments ◽  
The Subject ◽  
Investment Process ◽  
The Impact ◽  
Advanced Development

The deficit of subnational budgets and deceleration capital investments in multiple Russian regions increase the relevance of research aimed at improvement of tax incentivizing practice of the regional investment process. The studies focused on determination of the impact of socioeconomic and institutional factors upon the efficiency of investment tax expenses obtained wide circulation within the foreign scientific literature. The subject of this article is the assessment of sensitivity of the efficiency of regional tax expanses towards investment attractiveness of the types of economic activity carried out by the residents of territories of advanced socioeconomic development, created in the subjects of Far Easter Federal District. The scientific novelty and practical values of this research consists in substantiation of the reasonableness of assessment of investment attractiveness of the types of economic activity that are stimulated by tax incentives. Methodology for assessing investment attractiveness is proposed and tested. The conclusion is made that in case of low investment attractiveness of the type of economic activity, which was planned to support by tax incentives, it is required to conduct and additional analysis to avoid unjustified tax expanses.

Dampak Insentif Pajak Perumahan Terhadap Potensi Penerimaan Pajak Negara Dan Peningkatan Pendapatan Masyarakat : Kasus Provinsi Papua

2016 ◽  
Vol 1 (1) ◽  
pp. 13-22
Author(s):  
Towaf Totok Irawan
Keyword(s):  
Low Income ◽  
House Prices ◽  
Tax Incentives ◽  
High Price ◽  
Short Term ◽  
Primary Input ◽  
State Revenue ◽  
Long Run ◽  
The Government ◽  
The Impact

Until now the government and private sector have not been able to address the backlog of 13.5 million housing units for ownership status and 7.6 million units for residential status. The high price of land has led to the high price of the house so that low-income communities (MBR) is not able to reach out to make a home purchase. In addition to the high price of land, tax factors also contribute to the high price of the house. The government plans to issue a policy for the provision of tax incentives, ie abolish VAT on home-forming material transaction. This policy is expected to house prices become cheaper, so the demand for housing increases, and encourage the relevant sectors to intensify its role in the construction of houses. It is expected to replace the lost tax potential and increase incomes. Analysis of the impact of tax incentives housing to potential state revenue and an increase in people's income, especially in Papua province is using the table IO because in addition to looking at the role each sector can also see the impact on taxes (income tax 21 Pph 25 Pph, VAT), and incomes (wage). Although in the short-term impact is still small, but very rewarding in the long run. Keywords: Backlog, Gross Input, Primary Input, Intermediate Input

Italian Tax Incentives for Film Industry: The Impact on the Domestic Sector and on the State

2010 ◽  
Author(s):  
Francesca Medolago Albani ◽  
Barbara Bettelli ◽  
Paolo Boccardelli ◽  
Alessandra Priante
Keyword(s):  
Film Industry ◽  
Tax Incentives ◽  
The State ◽  
The Impact

O Direito do Trabalho (des)conectado nas plataformas digitais

2019 ◽  
Vol 4 (1) ◽  
pp. 246-266
Author(s):  
Murilo Carvalho Sampaio Oliveira
Keyword(s):  
Social Relationships ◽  
Business Model ◽  
Economic Condition ◽  
Labor Law ◽  
Sharing Economy ◽  
Digital Economy ◽  
Business Activity ◽  
Digital Platforms ◽  
The Impact ◽  
Conditions Of Work

RESUMO:Este artigo trata dos impactos das plataformas digitais no Direito do Trabalho, tomando como exemplo sintomático o padrão da plataforma Uber. Inicia discutindo o cenário da economia digital e suas transformações nos modos de organizar a atividade empresarial, caracterizando a disrupção destas tecnologias e examinando criticamente se tais inovações situam-se realmente no discurso de economia do compartilhamento. Adiante, aborda as condições fáticas das plataformas de trabalho, questionando a dimensão formal-jurídica de liberdade e a condição econômica de hipossuficiência. Examina o caso da Uber como paradigma do modelo de organização empresarial desta economia digital e a situação dos seus motoristas tidos como parceiros para, ao final, pontuar algumas conclusões a cerca da necessidade do Direito Trabalho estar conectado com essas novas relações sociaisABSTRACT:This article deals with the impact of digital platforms in Labor Law, taking as a symptomatic example the standards of the Uber platform. It begins by discussing the the digital economy scenario and its transformations in the way business activity organize itself, characterizing the disruption of these technologies and critically examining whether such innovations are really part of the sharing economy speech. Hereinafter, it addresses the factual conditions of work platforms, questioning the formal-legal dimension of freedom and the economic condition of hypo-sufficiency. It examines the case of Uber as a paradigm of a business model organization in the digital economy and the situation of its drivers, taken as partners in order to, in the end of it, point some conclusions about the need of Labor Law to be connected with these new social relationships.

Social and Economic Public Policy Goals and Their Impact on Defense Acquisition—A 2019 Update

2019 ◽  
Vol 26 (3) ◽  
pp. 208-228
Author(s):  
Moshe Schwartz
Keyword(s):  
Public Policy ◽  
Defense Acquisition ◽  
Procurement Process ◽  
Defense Procurement ◽  
Policy Goals ◽  
The Impact

This article explores the evolution of social and economic public policy goals and programs embedded in the defense procurement process and explores the impact of these policies on acquisition.

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