Tax breaks for incentive pay productivity and wages: evidence from a reform

Please use this identifier to cite or link to this item: https://oa.inapp.org/xmlui/handle/20.500.12916/861

Title:	Tax breaks for incentive pay productivity and wages: evidence from a reform
Authors:	Damiani, Mirella Pompei, Fabrizio Ricci, Andrea
Keywords:	Impresa Salario Produttivita
Issue Date:	15-Mar-2021
Citation:	Damiani M., Pompei F., Ricci A. (2021), Tax breaks for incentive pay productivity and wages: evidence from a reform, Roma, Inapp, WP, 60 <https://oa.inapp.org/xmlui/handle/20.500.12916/861>
Abstract:	This paper analyses the impact of a tax break for incentive pay (introduced in Law n. 208/2015) on labour productivity and average wages in Italian firms. We use a unique source of firm-level information provided by Rilevazione su Imprese e Lavoro - Istituto nazionale per l’analisi delle politiche pubbliche (RIL-Inapp) surveys merged with the Orbis archive over a three-year reference period 2010-2014-2018.
URI:	https://oa.inapp.org/xmlui/handle/20.500.12916/861
Appears in Collections:	Rapporti tecnici

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