Abstract

The first phases of the implementation process of the so called Art Bonus (Decree 83/2014 and Law 106/2014) confirm the soundness of the choices that underlie the reform and show a timely implementation of important organizational measures, but they also shed light on the weight of pre-existing constraints and the need to monitor closely its direct and indirect effects on the administration and the public and private entities operating in the sector. It is very important to carefully consider the preconditions - what was there before the Art Bonus, in order to exclude distortions in the allocation of benefits, to protect external parties from bureaucratic delays or opaque decision-making processes, and to spare the public administration the risk of an unusual "partita di giro" (clearing transaction), which would result not in increased resources, but in an increased weight of external decision makers, even on matters of ordinary administration.