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Teoria positiva del beneficio e finanza locale responsabile: il contributo di Sergio Steve
[The positive character of the benefit theory of taxation and accountable local public finance: the thought of Sergio Steve]

Author

Listed:
  • Liberati, Paolo
  • Paradiso, Massimo

Abstract

This paper deals with the contribution of Sergio Steve to the development of an accountable structure of local public finance, with particular attention to the positive application of the benefit theory of taxation.

Suggested Citation

  • Liberati, Paolo & Paradiso, Massimo, 2012. "Teoria positiva del beneficio e finanza locale responsabile: il contributo di Sergio Steve [The positive character of the benefit theory of taxation and accountable local public finance: the though," MPRA Paper 43671, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:43671
    as

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    File URL: https://mpra.ub.uni-muenchen.de/43671/1/MPRA_paper_43671.pdf
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    References listed on IDEAS

    as
    1. Paolo Liberati, 2011. "‘‘Which Tax’’ or ‘‘Which Tax for What?’’: Tax Assignment in the Theory of Fiscal Federalism," Public Finance Review, , vol. 39(3), pages 365-392, May.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Benefit theory; local public finance; accountability;
    All these keywords.

    JEL classification:

    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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