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Implementation of fiscal incentive mechanism improved energy efficiency in residential buildings, highlighting its potential for future modifications.
This paper examines the implementation and outcomes of the Superbonus 110%, a fiscal incentive mechanism for building renovation that operated in Italy during recent years. The Superbonus 110% program catalyzed significant revitalization within the Italian construction industry and substantially accelerated renovation works specifically targeting enhanced energy efficiency in residential structures. Notwithstanding considerable criticism, the experience suggests that the Superbonus 110% demonstrated sufficient efficacy to warrant consideration for reintroduction, albeit with substantive modifications as delineated in the concluding section of this analysis.
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Michael Russo (2025) studied this question.
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