La proposta di scambio IRAP-IVA ed il suo possibile impatto sui consumi delle famiglie

With regards to the local business taxation, the analysis of the problematic aspects which characterize the models adopted in some countries has often led to a radical reform of its structure, or even to its removal. Following this trend, it has also been proposed in Italy the abolition of Irap for manufacturing enterprises, offsetting this change with an increase in Vat. However, there have been negative criticisms against this solution, because it could result in an additional burden for the households, especially for the poor ones. For this reason, in this study we assess its impact on consumption, showing that the abolition of Irap may instead produce a clear benefit, which could widely offset the effect of the increased taxation on consumption.