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Incentivi fiscali e politiche di sviluppo economico regionale in Europa (Fiscal Incentives and Regional Economics Development Policies in Europe)

Keywords: Fiscal Policy , Policy , Regional Development , Regional , Tax

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Abstract:

The paper shows that fiscal policy and tax incentives are more effective than monetary policy and monetary incentives in supporting a regional development policy among European regions. Anyway, only recently the EU Commission agreed that member countries can use tax incentives instead of monetary ones to support new investment in European less developed areas, but she still does not permit that a member state can apply a differentiated fiscal policy on a regional basis. In fact, according to the Commission, a reduced tax rate for growth purposes in European less developed areas has the same effect as a working aid for those firms located in these areas, which is forbidden by the Code of conduct that regulates fiscal competition among member states. The paper shows this interpretation is not correct and also demonstrates that a regional fiscal policy differentiated among areas inside the same member state can be supported without violate the sound principles of fiscal free competition incorporated in the Code of Conduct.

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