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Evidence from Monitoring on Tax Incentives on the Performance Related Pay in Italy

In: The Collective Dimensions of Employment Relations

Author

Listed:
  • Massimo Resce

    (INAPP - National Institute for the Analysis of Public Policies)

  • Enrico Sestili

    (INAPP - National Institute for the Analysis of Public Policies)

Abstract

In Italy the Cross-Sectoral Agreement (Protocollo 1993), signed 23 July 1993, promoted new forms of decentralized bargaining. One of the aims was to stimulate the productivity growth in the second level of bargaining, by linking wages dynamics to productivity. Recently, the Italian government has encouraged the second-level bargaining through the provision of tax incentives related to performance bonuses and corporate welfare programmes set forth in the company/territorial collective bargaining agreement. Monitoring measures were also envisaged through a special instrument for collecting summary data and the Italian Ministry of Labour and Social Policy activated a Repository for this purpose. The paper proposes some analyses of the Italian second-level bargaining, using data collected by this Repository in the two-years period 2016–2017. In particular, it focuses on the choices made by companies to improve labour productivity, proposing an analysis by sector and by territory, trying to highlight the positive and negative impacts of this policy.

Suggested Citation

  • Massimo Resce & Enrico Sestili, 2021. "Evidence from Monitoring on Tax Incentives on the Performance Related Pay in Italy," Springer Books, in: Tindara Addabbo & Edoardo Ales & Ylenia Curzi & Tommaso Fabbri & Olga Rymkevich & Iacopo Senatori (ed.), The Collective Dimensions of Employment Relations, chapter 0, pages 303-344, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-75532-4_13
    DOI: 10.1007/978-3-030-75532-4_13
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