Federalismo, perequazione e tributi
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.
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.
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 references are entirely missing, you can add them using this form.