摘要：The Italian Budget Law for 2018 has postponed the increase of the ordinary and reduced VAT rates announced from 2018 to 2019, 2020 and 2021. On the basis of this law, by 1st January 2021, the 22% ordinary VAT rate will reach 25% and the reduced 10% VAT rate will increase to 13%. This paper examines the effects of the increase of VAT rates on food products by identifying the agricultural sectors more at risk of economic crisis as a consequence of the possible reduction of the food and agricultural demand. The novelty of this research consists on the method based on the construction of a composite indicator and its application to tax return data. Results show that the wine sector and other sectors more linked with the meat supply chain are those more exposed to the increase of VAT rates.
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