What is the economic value of Italian agricultural cooperation?

The report addresses the widespread belief regarding the alleged lower tax liability of cooperatives compared to other businesses in Italy. This perception often leads to cooperatives’ tax advantages being viewed as a form of unfair competition. However, there is a lack of in-depth empirical analysis on the real contribution of cooperatives to public revenues, considering not only the tax benefits they enjoy, but also all types of taxes and levies to which they are subject.

The aim of this paper is precisely to empirically analyze the contribution of cooperatives and joint stock companies (non-banking and insurance) to public finances, taking into consideration the period from 2007 to 2013 and using data from financial statements filed with the Chambers of Commerce and made available in the Aida-Bureau van Dijk database.

This paper is part of the Third Euricse | 2015 report “Cooperative Economy. Relevance, evolution and new frontiers of Italian cooperation“.