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The Evaluation of Job Tax Incentives: An Analysis of a Regional Tax
2020
Canadian Tax Journal
An employment tax deduction is frequently used as a public policy tool to stimulate economic growth and recovery. Analysis of the impact of such provisions adopted in the recent past may shed light on the effects of current tax policies. This article aims to estimate the effects of a tax deduction for Italy's <i>imposta regionale sulle attivit‡ produttive</i> (regional tax on productive activities), or IRAP, granted to firms that increased their personnel between 2005 and 2007. The main
doi:10.32721/ctj.2020.68.1.zeli
fatcat:iw7lacjmd5ejpd5vogbicd2ntm