Fondazione GRINS
Growing Resilient,
Inclusive and Sustainable
Galleria Ugo Bassi 1, 40121, Bologna, IT
C.F/P.IVA 91451720378
Finanziato dal Piano Nazionale di Ripresa e Resilienza (PNRR), Missione 4 (Infrastruttura e ricerca), Componente 2 (Dalla Ricerca all’Impresa), Investimento 1.3 (Partnership Estese), Tematica 9 (Sostenibilità economica e finanziaria di sistemi e territori).



Open Access
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This paper investigates the distributional effects of the Italian Superbonus program, a generous tax incentive that reimbursed up to 110% of household energy retrofitting expenditures. Using data from the Italian Survey of Consumer Expectations, we analyze access to and utilization of the Superbonus across income groups. Our findings indicate that the program has been mildly regressive at the population level, with higher-income households more likely to undertake retrofitting and receive a greater share of public funds. However, among those who accessed public money to retrofit their homes, public support was distributed more evenly-suggesting a mildly progressive pattern among actual beneficiaries. This apparent paradox arises because lower-income households are both less likely to carry out retrofitting and, when they do, less likely to finance it through public subsidies. The analysis identifies key barriers that limit access for lower-income households, including lack of awareness, limited tax liability, and financing constraints. These results have important implications for the design of future green transition policies, emphasizing the need for targeted support mechanisms to ensure equitable participation and maximize both environmental and social benefits.
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AKNOWLEDGEMENTS
This study was funded by the European Union - NextGenerationEU, in the framework of the GRINS - Growing Resilient, INclusive and Sustainable project (GRINS PE00000018). The views and opinions expressed are solely those of the authors and do not necessarily reflect those of the European Union, nor can the European Union be held responsible for them.
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