mitigated with significant implications for the equitable promotion of culinary excellence. III. STARRED RESTAURANTS AND CULINARY TOURISM Michelin-starred restaurants occupy a central role in culinary tourism, functioning both as primary destinations for visitors and as catalysts for broader regional economic development. Their recognition often shapes travel behavior, attracting international and domestic tourists who deliberately plan itineraries around renowned establishments. This dynamic generates substantial economic spillovers beyond the restaurant itself, benefiting hotels, transportation services, local producers, artisanal suppliers, and cultural events. Consequently, fine dining operates as a strategic driver of regional identity, cultural heritage, and local economic resilience. The influence of starred restaurants on tourism extends to destination branding. By elevating a region’s international profile, these establishments contribute to perceptions of quality, authenticity, and cultural sophistication. In Italy, the concentration of Michelin-starred restaurants in regions such as Tuscany, Emilia-Romagnaand Campania exemplify this dynamic8. Here, high-end gastronomy reinforces the global reputation of Italian food culture, simultaneously promoting local artisanal techniques, agricultural products and rural landscapes. Beyond economic benefits, such visibility strengthens the cultural valorization of regional traditions, linking contemporary culinary innovation with historical and territorial identity. Moreover, the impact of starred restaurants on tourism is increasingly intertwined with experiential and sustainable travel trends. Modern culinary tourists seek not only high-quality dining experiences but also immersive encounters with local culture, sustainable production practices, and authentic food heritage. Michelin recognition thus amplifies a restaurant’s capacity to act as a cultural ambassador, mediating between local producers and global consumers 8 According to the “Taste Tourism” study by JFC, Michelin-starred restaurants significantly boost local economies. In 2023 alone, these restaurants in Italy served 2.4 million customers, of which 40.7 % were from abroad, spanning 43 countries. This contributed to €438 million in induced revenue. Tuscany’s popularity with travelers enhances the visibility of its starred restaurants. The region is Italy’s second-most-visited, with cities like Florence alone receiving over 5 million arrivals and hosting multiple UNESCO World Heritage sites. The presence of top-tier Michelin restaurants reinforces Tuscany’s reputation for quality, authenticity, and cultural sophistication, strengthening its destination brand. Similar dynamics are evident for Emilia-Romagna and Campania, where the gourmet credentials of restaurants like Osteria Francescana in Modena and Quattro Passi in Amalfi Coast, feed into national and international perceptions of these regions as culinary must-visits. 517 THE FISCAL DIMENSION OF STARRED RESTAURANTS
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