IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Federalismo, perequazione e tributi

Listed author(s):
  • Ceriani Vieri
Registered author(s):

    During the ninenthies Italy has implemented many steps towards enhanced regional decentralisation: a new regional tax on productive activities (IRAP) and a personal income surcharge tax have been introduced; shares of the excise tax on petrol and VAT have been assigned to the regions; existing state transfers have been abolished and a new equalisation fund has been established; new tasks have been assigned to the regions. The aim was to enhance regional autonomy and accountability, in a framework of co-operative solidarism among regions and preservation of reasonably uniform provision of public goods to all citizens. The constitutional reform, which was approved in 2001, appears to be in line with those principles. Its implementation needs the definition of some rules for co-ordination among the different levels of government, in particular in the field of taxation. Recent trends in government initiative are difficult to interpret: the intention to assign new powers to the regions is at odds with continuous government initiatives in the same areas; the recently proposed tax reform severely undermines the regional tax autonomy mainly through the abolition of IRAP.

    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:
    Download Restriction: Access to full text is restricted to subscribers

    File URL:
    Download Restriction: no

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Article provided by Società editrice il Mulino in its journal Politica economica.

    Volume (Year): (2002)
    Issue (Month): 3 ()
    Pages: 493-522

    in new window

    Handle: RePEc:mul:je8794:doi:10.1429/7347:y:2002:i:3:p:493-522
    Contact details of provider: Web page:

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

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

    When requesting a correction, please mention this item's handle: RePEc:mul:je8794:doi:10.1429/7347:y:2002:i:3:p:493-522. 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.