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

Author(s)
Damiani, Mirella
Pompei, Fabrizio
Date Issued
March 15, 2021
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Salario
Produttivita
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.
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>
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Working Paper
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