taxation of Extraordinary ..... Nth BUFFALO The proposal of Prime Minister Berlusconi, however, is not new: 24 May 2007, Senator Luigi Maninetti (wing Swiss People's Party, former House of Freedoms) communicate the bill: "Measures for tax exemption and the de-contribution income from overtime."
In the statement of the design di legge vengono indicati i motivi alla base di un’eventuale detassazione degli straordinari: “Il presente disegno di legge...ha l’obiettivo di favorire, tramite la defiscalizzazione e la decontribuzione dei redditi derivanti dal lavoro straordinario, la produttività del lavoro, la flessibilità organizzativa e, in generale, il rilancio della competitività dell’impresa italiana.” Oltre a favorire la produttività del lavoro, la flessibilità organizzativa e il rilancio della competitività dell’impresa, la detassazione degli straordinari rappresenterebbe, inoltre, “un importante strumento...per aumentare il potere d’acquisto delle retribuzioni”.
La detassazione degli extraordinary seems to be the panacea of \u200b\u200ball evil Italians. However, this does not correspond to reality. The taxation of overtime would be difficult to solve the problem of the decline of the Italian industrial production in recent years: a vision of this fact is linked to an outdated approach that bases economic competitiveness of the industrial system sull'abbattimento costs, and, in particular, sull'abbattimento labor costs. With globalization and the emergence of countries like China and India on domestic and international markets, the reduction of labor costs can not and must not be regarded as a competitive lever adoptable and effective system industry of a country like Italy. To think that the taxation of overtime to help the Italian companies to be more competitive is pure electioneering. The structural problems of the Italian industrial system can be solved by focusing only on product quality and technological innovation, elements where there is huge potential in Italy. This potential was only marginally supported the Prodi government in the past (and especially the reforms of the Minister Bersani).
The tax exemption incentives only the amount of overtime work and the quality of work. For obvious reasons, overtime hours are also the marginal productivity below: dopo le otto ore giornaliere, le ore di straordinario sono quelle in cui il lavoratore è più stanco e quindi meno produttivo.
Un'altra falsità, tipicamente elettorale, è quella che la detassazione degli straordinari sia il metodo migliore per aumentare il potere di acquisto delle retribuzioni. Il problema tutto italiano delle retribuzioni da lavoro dipendente si basa infatti su un mancato aumento salariale (di base e non straordinario) subito dal lavoratore dipendente negli ultimi 10 anni, e dagli aumenti dei prezzi di alcuni beni primari, successivi all’introduzione dell’euro. Sarebbe meglio, a mio avviso, riportare i salari da lavoro dipendente ad un livello accettabile attraverso una reale ed efficace contrattazione a livello national.
As an additional measure, if you really want to reward quality and competitiveness, the best way would be to introduce a wage system moving up (a decent minimum wage contract must still be guaranteed) that rewards the quality of work, his skills and his technical skills. An example would be to divide a share of the dividends of companies employed more deserving. An example of this type would not require any cost to the community. An enormous cost to the community is scheduled for the taxation of overtime: "The effort to tax relief announced by Berlusconi on overtime and the thirteenth is close to ten billion, calculating overtime in a very conservative (starting from 80 hours per year recorded in the engineering sector). "(see Il Sole 24 Ore," generous pledges and covers improvised "by Alberto Orioli, February 15, 2008).
Finally it seems important to note that while the taxation of overtime can be an effective method to stabilize the overtime in black, a policy like this might actually discourage the hiring of new workers, thus becoming a disincentive to employment: if, for example, a company of 10-15 employees, each decided to make an average of one hour daily in the most extraordinary, and if this happened with a system of taxation of overtime, the company would have no incentive to hire a new employee (10-15 hours of overtime per day are expected from a production point of view, to 8 hours of regular work, with the difference that the 10-15 hours of overtime, with the tax exemption would cost much less than the corresponding 8 hours of regular work and discourage the recruitment of a new employee). In this case it would be better reducing taxes new recruits?!
