Advanced Search
MyIDEAS: Login to save this article or follow this journal

Tax choices of fiscal federalism. Implications for the Mezzogiorno Regions

Contents:

Author Info

  • Pica F.
  • Villani S.

Abstract

The term «federalism» has not a unambiguous meaning: this involves a specific definition within each context we want to apply it. In the Italian case, such a definition results from the specifications of the art. 119 of the Constitution, paragraph 1-5, contained in the enabling act 42/2009. Such provisions are implemented by a large series of delegated decrees. The main objective to be pursued is established in the paragraph of the art. 119: it is necessary to ensure to territorial bodies «revenue and expenditure financial autonomy». Such an autonomy is concretely valid for all the bodies if the implementing finance system guarantees the availability of resources to a level that «finances entirely public functions» attributed to these bodies (art. 2, par. 2, lett. e) of the enabling act). Furthermore it is necessary «an adequate fiscal flexibility» within the system, that ensure an acceptable budget autonomy to all the bodies, including those with the lowest fiscal potential (art. 2, par. 2, lett. bb) of the enabling act). This study will show how a system based on additional taxes on personal income tax (addizionali IRPEF) - as delegated decrees are prefiguring - that is not specifically corrected by mechanisms that reward this fiscal effort, violates the criterion of fiscal flexibility, as well as that of reform financial sustainability.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.rivisteweb.it/download/article/10.1432/34188
Download Restriction: no

File URL: http://www.rivisteweb.it/doi/10.1432/34188
Download Restriction: no

Bibliographic Info

Article provided by Società editrice il Mulino in its journal Rivista economica del Mezzogiorno.

Volume (Year): (2010)
Issue (Month): 4 ()
Pages: 839-862

as in new window
Handle: RePEc:mul:jqyfkm:doi:10.1432/34188:y:2010:i:4:p:839-862

Contact details of provider:

Related research

Keywords: federalism; financial autonomy; Mezzogiorno; E60; H10; H70.;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:mul:jqyfkm:doi:10.1432/34188:y:2010:i:4:p:839-862. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ().

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.