In corso di pubblicazione in PRISMA - Economia Società Lavoro n. 1/2013 “Crescere in tempo di crisi: il ruolo delle relazioni industriali e della contrattazione collettiva decentrata”.

The paper concentrates on tax exemption policies aimed at sustaining collective agreements in the area of variable wage systems linked to the company productivity performance. Starting from a reconstruction of the present legal framework, the A. verifies its effectiveness. The analysis shows that this framework lacks of rigorous measures and mechanisms able to result in sound and innovative companies plans, directed at obtaining real productivity increases. The A. hopes that a change of attitude by the Government and the social actors will be reached on the subject. Present policies have only got till now a reduction of enterprise labour costs. So we need a relevant change in order to set up a collective bargaining system with an ambitious and qualifying content in the field of productivity gains.