Tax breaks for incentive pay, productivity and wages : evidence from a reform in Italy
Autor*in: |
Damiani, Mirella [verfasserIn] Pompei, Fabrizio [verfasserIn] Ricci, Andrea [verfasserIn] |
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Format: |
E-Artikel |
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Sprache: |
Englisch |
Erschienen: |
2023 |
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Schlagwörter: |
Steuervergünstigung / Leistungsentgelt / Steuerwirkung / Arbeitsproduktivität / Lohn / Italien |
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Übergeordnetes Werk: |
Enthalten in: British journal of industrial relations - Oxford : Wiley-Blackwell, 1963, 61(2023), 1 vom: März, Seite 188-213 |
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Übergeordnetes Werk: |
volume:61 ; year:2023 ; number:1 ; month:03 ; pages:188-213 |
Links: |
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DOI / URN: |
10.1111/bjir.12676 |
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Katalog-ID: |
1852486503 |
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982 | |2 26 |1 00 |x DE-206 |b This paper analyses the impact of a tax break on 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 drawn from a large representative survey of Italian firms merged with the ORBIS archive. By applying difference-in-differences methods, we obtain the following results. First, the tax break has a positive effect on both labour productivity and average wages, although the positive effect on average wages is not confirmed by robustness tests. Second, productivity impacts are mainly driven by family firms in northern regions, where firms benefit from the more dynamic business environment in which they operate. These results take into account unobserved heterogeneity and endogeneity issues. |
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10.1111/bjir.12676 doi (DE-627)1852486503 (DE-599)KXP1852486503 DE-627 ger DE-627 rda eng Damiani, Mirella verfasserin (DE-588)171029429 (DE-627)06118912X (DE-576)131856731 aut Tax breaks for incentive pay, productivity and wages evidence from a reform in Italy Mirella Damiani, Fabrizio Pompei, Andrea Ricci 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 1.7\x 2010,2014,2018 stw 1.1\x Steuervergünstigung (DE-627)091392268 (DE-2867)11702-6 stw 1.2\x Leistungsentgelt (DE-627)091375010 (DE-2867)12594-6 stw 1.3\x Steuerwirkung (DE-627)091392659 (DE-2867)11696-3 stw 1.4\x Arbeitsproduktivität (DE-627)091347742 (DE-2867)10440-1 stw 1.5\x Lohn (DE-627)091375436 (DE-2867)11322-2 stw 1.6\x Italien (DE-627)091369223 (DE-2867)17039-2 stw Pompei, Fabrizio verfasserin aut Ricci, Andrea verfasserin (DE-588)1265139350 (DE-627)1814182179 aut Enthalten in British journal of industrial relations Oxford : Wiley-Blackwell, 1963 61(2023), 1 vom: März, Seite 188-213 Online-Ressource (DE-627)303613955 (DE-600)1495449-7 (DE-576)08088749X 1467-8543 nnns volume:61 year:2023 number:1 month:03 pages:188-213 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/bjir.12676 Verlag kostenfrei https://doi.org/10.1111/bjir.12676 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 61 2023 1 3 188-213 26 01 0206 435290855X x1z 12-07-23 2403 01 DE-LFER 4363707720 00 --%%-- --%%-- n --%%-- l01 08-08-23 2403 01 DE-LFER https://doi.org/10.1111/bjir.12676 26 00 DE-206 This paper analyses the impact of a tax break on 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 drawn from a large representative survey of Italian firms merged with the ORBIS archive. By applying difference-in-differences methods, we obtain the following results. First, the tax break has a positive effect on both labour productivity and average wages, although the positive effect on average wages is not confirmed by robustness tests. Second, productivity impacts are mainly driven by family firms in northern regions, where firms benefit from the more dynamic business environment in which they operate. These results take into account unobserved heterogeneity and endogeneity issues. |
spelling |
10.1111/bjir.12676 doi (DE-627)1852486503 (DE-599)KXP1852486503 DE-627 ger DE-627 rda eng Damiani, Mirella verfasserin (DE-588)171029429 (DE-627)06118912X (DE-576)131856731 aut Tax breaks for incentive pay, productivity and wages evidence from a reform in Italy Mirella Damiani, Fabrizio Pompei, Andrea Ricci 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 1.7\x 2010,2014,2018 stw 1.1\x Steuervergünstigung (DE-627)091392268 (DE-2867)11702-6 stw 1.2\x Leistungsentgelt (DE-627)091375010 (DE-2867)12594-6 stw 1.3\x Steuerwirkung (DE-627)091392659 (DE-2867)11696-3 stw 1.4\x Arbeitsproduktivität (DE-627)091347742 (DE-2867)10440-1 stw 1.5\x Lohn (DE-627)091375436 (DE-2867)11322-2 stw 1.6\x Italien (DE-627)091369223 (DE-2867)17039-2 stw Pompei, Fabrizio verfasserin aut Ricci, Andrea verfasserin (DE-588)1265139350 (DE-627)1814182179 aut Enthalten in British journal of industrial relations Oxford : Wiley-Blackwell, 1963 61(2023), 1 vom: März, Seite 188-213 Online-Ressource (DE-627)303613955 (DE-600)1495449-7 (DE-576)08088749X 1467-8543 nnns volume:61 year:2023 number:1 month:03 pages:188-213 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/bjir.12676 Verlag kostenfrei https://doi.org/10.1111/bjir.12676 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 61 2023 1 3 188-213 26 01 0206 435290855X x1z 12-07-23 2403 01 DE-LFER 4363707720 00 --%%-- --%%-- n --%%-- l01 08-08-23 2403 01 DE-LFER https://doi.org/10.1111/bjir.12676 26 00 DE-206 This paper analyses the impact of a tax break on 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 drawn from a large representative survey of Italian firms merged with the ORBIS archive. By applying difference-in-differences methods, we obtain the following results. First, the tax break has a positive effect on both labour productivity and average wages, although the positive effect on average wages is not confirmed by robustness tests. Second, productivity impacts are mainly driven by family firms in northern regions, where firms benefit from the more dynamic business environment in which they operate. These results take into account unobserved heterogeneity and endogeneity issues. |
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10.1111/bjir.12676 doi (DE-627)1852486503 (DE-599)KXP1852486503 DE-627 ger DE-627 rda eng Damiani, Mirella verfasserin (DE-588)171029429 (DE-627)06118912X (DE-576)131856731 aut Tax breaks for incentive pay, productivity and wages evidence from a reform in Italy Mirella Damiani, Fabrizio Pompei, Andrea Ricci 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 1.7\x 2010,2014,2018 stw 1.1\x Steuervergünstigung (DE-627)091392268 (DE-2867)11702-6 stw 1.2\x Leistungsentgelt (DE-627)091375010 (DE-2867)12594-6 stw 1.3\x Steuerwirkung (DE-627)091392659 (DE-2867)11696-3 stw 1.4\x Arbeitsproduktivität (DE-627)091347742 (DE-2867)10440-1 stw 1.5\x Lohn (DE-627)091375436 (DE-2867)11322-2 stw 1.6\x Italien (DE-627)091369223 (DE-2867)17039-2 stw Pompei, Fabrizio verfasserin aut Ricci, Andrea verfasserin (DE-588)1265139350 (DE-627)1814182179 aut Enthalten in British journal of industrial relations Oxford : Wiley-Blackwell, 1963 61(2023), 1 vom: März, Seite 188-213 Online-Ressource (DE-627)303613955 (DE-600)1495449-7 (DE-576)08088749X 1467-8543 nnns volume:61 year:2023 number:1 month:03 pages:188-213 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/bjir.12676 Verlag kostenfrei https://doi.org/10.1111/bjir.12676 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 61 2023 1 3 188-213 26 01 0206 435290855X x1z 12-07-23 2403 01 DE-LFER 4363707720 00 --%%-- --%%-- n --%%-- l01 08-08-23 2403 01 DE-LFER https://doi.org/10.1111/bjir.12676 26 00 DE-206 This paper analyses the impact of a tax break on 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 drawn from a large representative survey of Italian firms merged with the ORBIS archive. By applying difference-in-differences methods, we obtain the following results. First, the tax break has a positive effect on both labour productivity and average wages, although the positive effect on average wages is not confirmed by robustness tests. Second, productivity impacts are mainly driven by family firms in northern regions, where firms benefit from the more dynamic business environment in which they operate. These results take into account unobserved heterogeneity and endogeneity issues. |
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10.1111/bjir.12676 doi (DE-627)1852486503 (DE-599)KXP1852486503 DE-627 ger DE-627 rda eng Damiani, Mirella verfasserin (DE-588)171029429 (DE-627)06118912X (DE-576)131856731 aut Tax breaks for incentive pay, productivity and wages evidence from a reform in Italy Mirella Damiani, Fabrizio Pompei, Andrea Ricci 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 1.7\x 2010,2014,2018 stw 1.1\x Steuervergünstigung (DE-627)091392268 (DE-2867)11702-6 stw 1.2\x Leistungsentgelt (DE-627)091375010 (DE-2867)12594-6 stw 1.3\x Steuerwirkung (DE-627)091392659 (DE-2867)11696-3 stw 1.4\x Arbeitsproduktivität (DE-627)091347742 (DE-2867)10440-1 stw 1.5\x Lohn (DE-627)091375436 (DE-2867)11322-2 stw 1.6\x Italien (DE-627)091369223 (DE-2867)17039-2 stw Pompei, Fabrizio verfasserin aut Ricci, Andrea verfasserin (DE-588)1265139350 (DE-627)1814182179 aut Enthalten in British journal of industrial relations Oxford : Wiley-Blackwell, 1963 61(2023), 1 vom: März, Seite 188-213 Online-Ressource (DE-627)303613955 (DE-600)1495449-7 (DE-576)08088749X 1467-8543 nnns volume:61 year:2023 number:1 month:03 pages:188-213 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/bjir.12676 Verlag kostenfrei https://doi.org/10.1111/bjir.12676 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 61 2023 1 3 188-213 26 01 0206 435290855X x1z 12-07-23 2403 01 DE-LFER 4363707720 00 --%%-- --%%-- n --%%-- l01 08-08-23 2403 01 DE-LFER https://doi.org/10.1111/bjir.12676 26 00 DE-206 This paper analyses the impact of a tax break on 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 drawn from a large representative survey of Italian firms merged with the ORBIS archive. By applying difference-in-differences methods, we obtain the following results. First, the tax break has a positive effect on both labour productivity and average wages, although the positive effect on average wages is not confirmed by robustness tests. Second, productivity impacts are mainly driven by family firms in northern regions, where firms benefit from the more dynamic business environment in which they operate. These results take into account unobserved heterogeneity and endogeneity issues. |
allfieldsSound |
10.1111/bjir.12676 doi (DE-627)1852486503 (DE-599)KXP1852486503 DE-627 ger DE-627 rda eng Damiani, Mirella verfasserin (DE-588)171029429 (DE-627)06118912X (DE-576)131856731 aut Tax breaks for incentive pay, productivity and wages evidence from a reform in Italy Mirella Damiani, Fabrizio Pompei, Andrea Ricci 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier 1.7\x 2010,2014,2018 stw 1.1\x Steuervergünstigung (DE-627)091392268 (DE-2867)11702-6 stw 1.2\x Leistungsentgelt (DE-627)091375010 (DE-2867)12594-6 stw 1.3\x Steuerwirkung (DE-627)091392659 (DE-2867)11696-3 stw 1.4\x Arbeitsproduktivität (DE-627)091347742 (DE-2867)10440-1 stw 1.5\x Lohn (DE-627)091375436 (DE-2867)11322-2 stw 1.6\x Italien (DE-627)091369223 (DE-2867)17039-2 stw Pompei, Fabrizio verfasserin aut Ricci, Andrea verfasserin (DE-588)1265139350 (DE-627)1814182179 aut Enthalten in British journal of industrial relations Oxford : Wiley-Blackwell, 1963 61(2023), 1 vom: März, Seite 188-213 Online-Ressource (DE-627)303613955 (DE-600)1495449-7 (DE-576)08088749X 1467-8543 nnns volume:61 year:2023 number:1 month:03 pages:188-213 https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/bjir.12676 Verlag kostenfrei https://doi.org/10.1111/bjir.12676 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_105 GBV_ILN_110 GBV_ILN_120 GBV_ILN_138 GBV_ILN_150 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_170 GBV_ILN_171 GBV_ILN_184 GBV_ILN_187 GBV_ILN_213 GBV_ILN_224 GBV_ILN_230 GBV_ILN_266 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_636 GBV_ILN_702 GBV_ILN_2001 GBV_ILN_2003 GBV_ILN_2004 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2007 GBV_ILN_2009 GBV_ILN_2010 GBV_ILN_2011 GBV_ILN_2014 GBV_ILN_2015 GBV_ILN_2020 GBV_ILN_2021 GBV_ILN_2025 GBV_ILN_2026 GBV_ILN_2027 GBV_ILN_2031 GBV_ILN_2034 GBV_ILN_2037 GBV_ILN_2038 GBV_ILN_2039 GBV_ILN_2044 GBV_ILN_2048 GBV_ILN_2049 GBV_ILN_2050 GBV_ILN_2055 GBV_ILN_2056 GBV_ILN_2057 GBV_ILN_2059 GBV_ILN_2061 GBV_ILN_2064 GBV_ILN_2065 GBV_ILN_2068 GBV_ILN_2088 GBV_ILN_2093 GBV_ILN_2106 GBV_ILN_2108 GBV_ILN_2110 GBV_ILN_2111 GBV_ILN_2112 GBV_ILN_2113 GBV_ILN_2118 GBV_ILN_2119 GBV_ILN_2122 GBV_ILN_2129 GBV_ILN_2143 GBV_ILN_2144 GBV_ILN_2147 GBV_ILN_2148 GBV_ILN_2152 GBV_ILN_2153 GBV_ILN_2190 GBV_ILN_2232 GBV_ILN_2336 GBV_ILN_2470 GBV_ILN_2472 GBV_ILN_2507 GBV_ILN_2522 GBV_ILN_2548 GBV_ILN_4035 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4242 GBV_ILN_4246 GBV_ILN_4249 GBV_ILN_4251 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4333 GBV_ILN_4334 GBV_ILN_4335 GBV_ILN_4336 GBV_ILN_4338 GBV_ILN_4393 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 61 2023 1 3 188-213 26 01 0206 435290855X x1z 12-07-23 2403 01 DE-LFER 4363707720 00 --%%-- --%%-- n --%%-- l01 08-08-23 2403 01 DE-LFER https://doi.org/10.1111/bjir.12676 26 00 DE-206 This paper analyses the impact of a tax break on 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 drawn from a large representative survey of Italian firms merged with the ORBIS archive. By applying difference-in-differences methods, we obtain the following results. First, the tax break has a positive effect on both labour productivity and average wages, although the positive effect on average wages is not confirmed by robustness tests. Second, productivity impacts are mainly driven by family firms in northern regions, where firms benefit from the more dynamic business environment in which they operate. These results take into account unobserved heterogeneity and endogeneity issues. |
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author |
Damiani, Mirella |
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Damiani, Mirella stw Steuervergünstigung stw Leistungsentgelt stw Steuerwirkung stw Arbeitsproduktivität stw Lohn stw Italien Tax breaks for incentive pay, productivity and wages evidence from a reform in Italy |
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Damiani, Mirella |
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1467-8543 |
topic_title |
26 00 DE-206 This paper analyses the impact of a tax break on 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 drawn from a large representative survey of Italian firms merged with the ORBIS archive. By applying difference-in-differences methods, we obtain the following results. First, the tax break has a positive effect on both labour productivity and average wages, although the positive effect on average wages is not confirmed by robustness tests. Second, productivity impacts are mainly driven by family firms in northern regions, where firms benefit from the more dynamic business environment in which they operate. These results take into account unobserved heterogeneity and endogeneity issues Tax breaks for incentive pay, productivity and wages evidence from a reform in Italy Mirella Damiani, Fabrizio Pompei, Andrea Ricci 1.1\x Steuervergünstigung (DE-627)091392268 (DE-2867)11702-6 stw 1.2\x Leistungsentgelt (DE-627)091375010 (DE-2867)12594-6 stw 1.3\x Steuerwirkung (DE-627)091392659 (DE-2867)11696-3 stw 1.4\x Arbeitsproduktivität (DE-627)091347742 (DE-2867)10440-1 stw 1.5\x Lohn (DE-627)091375436 (DE-2867)11322-2 stw 1.6\x Italien (DE-627)091369223 (DE-2867)17039-2 stw |
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stw Steuervergünstigung stw Leistungsentgelt stw Steuerwirkung stw Arbeitsproduktivität stw Lohn stw Italien |
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ind1=" " ind2=" "><subfield code="a">GBV_ILN_4700</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2403</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2403</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-LFER</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">61</subfield><subfield code="j">2023</subfield><subfield code="e">1</subfield><subfield code="c">3</subfield><subfield code="h">188-213</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">26</subfield><subfield code="1">01</subfield><subfield code="x">0206</subfield><subfield code="b">435290855X</subfield><subfield code="y">x1z</subfield><subfield code="z">12-07-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="b">4363707720</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">n</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">08-08-23</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="r">https://doi.org/10.1111/bjir.12676</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">26</subfield><subfield code="1">00</subfield><subfield code="x">DE-206</subfield><subfield code="b">This paper analyses the impact of a tax break on 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 drawn from a large representative survey of Italian firms merged with the ORBIS archive. By applying difference-in-differences methods, we obtain the following results. First, the tax break has a positive effect on both labour productivity and average wages, although the positive effect on average wages is not confirmed by robustness tests. Second, productivity impacts are mainly driven by family firms in northern regions, where firms benefit from the more dynamic business environment in which they operate. These results take into account unobserved heterogeneity and endogeneity issues.</subfield></datafield></record></collection>
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score |
7.399229 |