highly skilled personnel, and sophisticated infrastructures - can substantially constrain net profitability, particularly for small or family-owned restaurants lacking the financial resilience of larger luxury chains. Consequently, the uniform application of fiscal regimes, primarily designed for conventional commercial enterprises, may impose a disproportionate burden on these actors, limiting their capacity for investment and sustainable growth5. These sector-specific disparities reflect wider structural inequalities in society, where wealth and resources are unevenly distributed, and fiscal policy plays a critical role in either mitigating or exacerbating such gaps. In the context of fine dining, taxation that does not account for the structural constraints faced by high-end yet financially vulnerable establishments risks reinforcing inequities: only those with substantial capital or access to external financing can maintain Michelin-level standards, while smaller, regionally embedded enterprises may be excluded from opportunities for recognition and economic advancement. International comparisons further illuminate these dynamics. In Italy, complex bureaucratic procedures combined with relatively high tax rates can exacerbate financial pressures, whereas in countries such as France6 or Japan7, targeted fiscal allowances and incentives explicitly recognize the broader cultural and touristic contributions of fine dining, effectively reducing systemic disparities. Consequently, the economic impact of a Michelin star varies considerably across national contexts, highlighting how fiscal and regulatory frameworks can either perpetuate or alleviate inequalities within the gastronomy sector. Finally, the dimension of inequality is not limited to economics. Fiscal and regulatory structures influence which chefs, restaurants, and regions attain visibility and prestige, shaping the distribution of cultural capital. Overly onerous taxation may hinder small-scale, regionally rooted restaurants from achieving or sustaining Michelin recognition, thereby concentrating economic and symbolic benefits in urban or affluent areas. In this respect, taxation represents a potential mechanism through which structural inequalities can be 5 https://www.congusto.com/blogs/journal/la-crisi-ristoranti-stellati-opportunita-per-futuri-cuochi?srsltid= AfmBOoqIUAXjehd-c-o9eXtoqxBqX7jIA_HwMM-zc_SbNsjQmM6LfoKn. 6 In France, the government provides reduced VAT rates (10%) on restaurant services compared to the standard rate (20%), supporting the sector as both a cultural and touristic driver. There are specific tax credits for investment in sustainable practices (e.g., energy-efficient equipment, food waste reduction), which are accessible to hospitality businesses, including haute cuisine. 7 Japan has introduced preferential tax treatment for businesses contributing to tourism promotion, which can include high-end gastronomy establishments. Local governments sometimes grant tax deductions or subsidies to restaurants that use locally sourced ingredients, thereby recognizing their role in regional identity and sustainable practices. 516 PAOLA COSTANZA DOMENICA DE PASCALIS
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