I PIR per il finanziamento delle PMI: potenzialità di sviluppo del mercato
Crespi, Fabrizio;Mascia, Danilo Valerio
2017-01-01
Abstract
The Individual Savings Accounts (PIR) have been introduced in Italy via the 2017 Government budget Law (Legge di Bilancio 2017). Since their announcement, PIR have received a warm welcome by Italian financial intermediaries that are trying their best to spread such new product among investors. Much is known on their fiscal advantages. However, some considerations about their impact for the growth of Italian SMEs – as desired by the policy maker – are still needed. Our paper offers some general insights about this topic and provides, as well, a brief summary of the key characteristics of the existing PIRs.File | Size | Format | |
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