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L’aumento delle aliquote IVA sui prodotti alimentari: quali effetti per il settore agricolo?
Rivista di Economia Agraria
View Archive Info| Field | Value | |
| Title |
L’aumento delle aliquote IVA sui prodotti alimentari: quali effetti per il settore agricolo?
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| Creator |
Monda, Mafalda; Consiglio per la ricerca in agricoltura e l’analisi dell’economia agraria (CREA) Centro di ricerca Politiche e Bio-economia |
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| Subject |
Value Added Tax (VAT); effect of taxation; food consumption; food industry; food policies
Q18 |
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| Description |
The Italian Budget Law for 2018 has postponed the increase of the ordinary and reduced VAT rates announced from 2018 to 2019, 2020 and 2021. On the basis of this law, by 1st January 2021, the 22% ordinary VAT rate will reach 25% and the reduced 10% VAT rate will increase to 13%. This paper examines the effects of the increase of VAT rates on food products by identifying the agricultural sectors more at risk of economic crisis as a consequence of the possible reduction of the food and agricultural demand. The novelty of this research consists on the method based on the construction of a composite indicator and its application to tax return data. Results show that the wine sector and other sectors more linked with the meat supply chain are those more exposed to the increase of VAT rates.
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| Publisher |
Firenze University Press
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| Contributor |
—
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| Date |
2018-07-03
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — — |
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| Format |
application/pdf
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| Identifier |
http://www.fupress.net/index.php/rea/article/view/23579
http://www.fupress.net/index.php/rea/article/download/23579/21195 10.13128/REA-23579 |
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| Source |
Rivista di Economia Agraria; Vol 73, No 1 (2018); 63-84
Italian Review of Agricultural Economics; Vol 73, No 1 (2018); 63-84 2281-1559 0035-6190 |
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| Language |
eng
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| Relation |
10.13128/REA-23579
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| Rights |
The authors retain all rights to the original work without any restrictions.License for Published ContentsThis work is distribuited with Creative Commons Attribuzione 4.0 Internazionale. You are free to copy, distribute and transmit the work, and to adapt the work. You must attribute the work in the manner specified by the author or licensor (but not in any way that suggests that they endorse you or your use of the work).Licence scheme | Legal codeLicense for MetadataActa published articles metadata are dedicated to the public domain by waiving all publisher's rights to the work worldwide under copyright law, including all related and neighboring rights, to the extent allowed by law.You can copy, modify, distribute and perform the work, even for commercial purposes, all without asking permission.Licence scheme | Legal code
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