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Sharing the Personal Income Tax among Levels of Government: Some Open Issues from the Italian Experience

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  • Francesca Gastaldi
  • Ernesto Longobardi
  • Alberto Zanardi

Abstract

This paper considers some open issues concerning the role of the personal income tax in regional and local finance. It compares different technical instruments to share the personal income tax among levels of government, analyzing particularly the differential effects of the two main forms of overlapping taxation, the surtax and the surcharge. It is proved that both instruments increase the redistributional impact of personal income taxation, the surcharge to a larger extent than the surtax. The second part of the paper describes the present framework of the sharing of income tax in Italy, based upon regional and local surtaxes, and the new perspectives opened by the reform of intergovernmental fiscal relations recently approved by Parliament.

Suggested Citation

  • Francesca Gastaldi & Ernesto Longobardi & Alberto Zanardi, 2009. "Sharing the Personal Income Tax among Levels of Government: Some Open Issues from the Italian Experience," Rivista italiana degli economisti, Società editrice il Mulino, issue 1, pages 157-190.
    • Handle: RePEc:mul:jqat1f:doi:10.1427/30387:y:2009:i:1:p:157-190
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    Cited by:

    1. Ernesto Longobardi, 2011. "From transfers to tax "co-occupation": the Italian reform of intergovernmental finance," SERIES 0038, Dipartimento di Economia e Finanza - Università degli Studi di Bari "Aldo Moro", revised Dec 2011.
    2. Giuseppe Di Liddo & Ernesto Longobardi & Francesco Porcelli, 2016. "Measuring horizontal fiscal imbalance: the case of Italian municipalities," Local Government Studies, Taylor & Francis Journals, vol. 42(3), pages 385-419, May.

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