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Principio di corrispondenza fiscale, popolazione non residente e tributi locali

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Author Info
Simonetta Botarelli ()
Abstract

According to the Decentralization Theorem, local governments are more efficient than centralized ones in providing local public services, since resident citizens’ needs differ from those of citizens from other places. Local governments may better meet residents’ needs than a central government can do. A crucial issue may arise from the presence of non-voting (that are “non-resident”) citizens amongst the local population, thus affecting the implementation of the equivalence principle (Olson, 1969). The manifold effects of the presence of NRP (non- resident population) may variously affect public budget management as well as private economy both of a municipality and of its resident population (RP). Since NRP has a serious impact on efficiency/efficacy of public expenditure for services, it would be also worth evaluating its capacity of funding local public expenditure in terms of both current and future taxation. In funding local bodies the central government may opt for charging residents with a heavier burden of taxation than NRP (i.e., by partly replacing transfers with a share in Irpef). On the other hand, NRP’s features together with a different composition of population across municipalities may induce governments to supply balancing transfers aimed to partly compensate differences between actual taxable incomes within the local environment. Incoming NRP flows may thus affect municipalities’ politics and some dynamics are likely to have critical impacts on equilibrium budgets, even if choices are often shaped by higher economic resources eventually available to municipalities themselves.

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Paper provided by Department of Economic Policy, Finance and Development (DEPFID), University of Siena in its series Department of Economic Policy, Finance and Development (DEPFID) University of Siena with number 0308.

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Date of creation: Jan 2008
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Handle: RePEc:usi:depfid:0308

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Postal: Piazza San Francesco 7, 53100 Siena
Web page: http://www.depfid.unisi.it/
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Related research
Keywords: Taxation State and Local Taxation Local Government Intergovernmental Relations Geographic Labour mobility

Find related papers by JEL classification:
H2 - Public Economics - - Taxation, Subsidies, and Revenue
H7 - Public Economics - - State and Local Government; Intergovernmental Relations
J6 - Labor and Demographic Economics - - Mobility, Unemployment, and Vacancies
R23 - Urban, Rural, and Regional Economics - - Household Analysis - - - Regional Migration; Regional Labor Markets; Population

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This page was last updated on 2008-7-16.


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