economy. Far beyond mere fine-dining venues, they stand as cultural institutions and territorial landmarks, positioned at the intersection of gastronomy and experience. On the one hand, they serve as a powerful catalyst for culinary tourism, shaping travel choices, enhancing the competitiveness of destinations and generating substantial spillovers across hospitality, food production and events. On the other, they are increasingly compelled to respond to the imperatives of environmental sustainability, as fine dining - perhaps more than any other segment of the hospitality sector - faces the expectations of a clientele that is attentive not only to excellence but also to the ecological footprint of food waste reduction. Within this framework, taxation takes on a dual role: on the one hand, it operates as a conventional fiscal tool, securing public revenues from a sector commonly regarded as exclusive and profitable; on the other, it carries the potential to act as a policy lever, guiding business models toward a synthesis of luxury with environmental accountability. In practice, however, starred restaurants often find themselves burdened by fiscal bureaucracy and by a tax system that seldom acknowledges their territorial distinctiveness. A further layer of complexity emerges when comparing the Italian context with international experiences. Italy, recognized also by UNESCO2 as the cradle of the Mediterranean diet, displays one of the world’s highest concentrations of Michelin-starred restaurants. Their prominence is closely tied to the valorization of culinary traditions and local products due to the intimate national connection between gastronomy and cultural identity. These dynamic underscores the intricate nexus between law, tourism and cultural policy, intersecting with the promotion of Made in Italy and the safeguarding of rural and environmental heritage. While, abroad, Michelin-starred restaurants are embedded within different ecosystems: in France, they are closely associated with the historicity of haute cuisine; in Asia the Michelin Guide has come to symbolize modernization and global market integration. Such comparative perspectives highlight that the taxation of fine dining cannot be understood in purely accounting terms but must instead be situated within a broader matrix of cultural,and institutional factors3. Against this background, the aim of this paper is to investigate the relationship between taxation and Michelin-starred restaurants, with particular attention to the paradox that defines the sector: enterprises of remarkable economic 2 https://www.unesco.it/it/iniziative-dellunesco/patrimonio-culturale-immateriale/dieta-mediterranea/. 3 https://www.oecd.org/en/publications/food-and-the-tourism-experience_9789264171923-en.html. 514 PAOLA COSTANZA DOMENICA DE PASCALIS
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