Options
Il welfare aziendale e multi-employer come politica pubblica. Alcune evidenze ai fini di una valutazione di impatto
Corporate and multi-employer welfare as public policy. Some evidence for an impact assessment
De Colle, Manuela
Feltrin, Paolo
2023
Loading...
e-ISSN
2611-2914
Abstract
In 2016, the government launched a tax exemption policy for performance bonuses with the primary objective of promoting corporate welfare. The implicit aims of the measure have been interpreted by some scholars as a reduction in the tax wedge that would benefit both employers and employees. Trade unions, on the other hand, emphasized how the policy could encourage second-level bargaining. Other observers have pointed out that one of the most desirable effects of the measure is the creation of a ‘second welfare’ that would complement that of the State. Still others assert that the tax exemption of performance bonuses is an important measure in a labour market where it is becoming increasingly difficult to find a work force and to retain workers in the company. Some positions affirm that the measure adopted by the government may be a first step towards greater workers’ participation in company decision-making processes. It is also important to consider the impact caused by the COVID pandemic on the welfare measures made available by companies. This paper, through a quantitative analysis of corporate welfare policy - conducted by disaggregating the data by peer territory, company size, production sectors - seeks to assess whether and how far it has been achieved with respect to the explicit and implicit objectives underlying it.
Nel 2016 il governo ha avviato una policy di defiscalizzazione dei premi di risultato con l’obiettivo pri mario di promuovere il welfare aziendale. Gli scopi impliciti della misura sono stati interpretati da al cuni studiosi come una riduzione del cuneo fiscale che andrebbe a beneficio sia dei datori di lavoro che dei lavoratori. I sindacati hanno sottolineato, invece, come la policy possa incoraggiare la contratta zione di secondo livello.Altri osservatori hanno evidenziato come uno degli effetti più auspicabili della misura sia la creazione di un “secondo welfare” che andrebbe a integrare quello statale. Altri ancora asseriscono che la defiscalizzazione dei premi di risultato sia una misura importante in un mercato del lavoro dove diventa sempre più difficile reperire manodopera e fidelizzare il lavoratore all’azienda. Alcune posizioni asseriscono che la misura adottata dal governo possa essere un primo passo verso una maggiore partecipazione dei lavoratori nei processi decisionali delle aziende. È inoltre importante considerare l’impatto causato dalla pandemia di COVID sulle misure di welfare messe a disposizione dalle aziende. Il presente lavoro, attraverso un’analisi quantitativa delle politiche di welfare aziendale - condotta disaggregando i dati per territorio di appartenenza, dimensione aziendale, settori produttivi - cerca di valutare se e quanto siano stati raggiunti gli obiettivi espliciti e impliciti sottostanti.
In 2016, the government launched a tax exemption policy for performance bonuses with the primary objective of promoting corporate welfare. The implicit aims of the measure have been interpreted by some scholars as a reduction in the tax wedge that would benefit both employers and employees. Trade unions, on the other hand, emphasized how the policy could encourage second-level bargaining. Other observers have pointed out that one of the most desirable effects of the measure is the creation of a ‘second welfare’ that would complement that of the State. Still others assert that the tax exemption of performance bonuses is an important measure in a labour market where it is becoming increasingly difficult to find a work force and to retain workers in the company. Some positions affirm that the measure adopted by the government may be a first step towards greater workers’ participation in company decision-making processes. It is also important to consider the impact caused by the COVID pandemic on the welfare measures made available by companies. This paper, through a quantitative analysis of corporate welfare policy - conducted by disaggregating the data by peer territory, company size, production sectors - seeks to assess whether and how far it has been achieved with respect to the explicit and implicit objectives underlying it.
Journal
Source
Manuela De Colle, Paolo Feltrin, "Il welfare aziendale e multi-employer come politica pubblica. Alcune evidenze ai fini di una valutazione di impatto" in: "Poliarchie/Polyarchies volume 6 n. 2/2023 ", EUT Edizioni Università di Trieste, Trieste, 2023, pp. 194-228
Languages
it
File(s)