IDEAS home Printed from
   My bibliography  Save this article

Riforma fiscale, devoluzione e federalismo


  • Alberto Zanardi


This note aims at evaluating the possible outcomes of the reforms recently adopted or under discussion in Italy (the tax reform bill, the reform of Section V of the Constitution, the new constitutional bill on devolution) on the Italian system of intergovernmental fiscal relations. On one hand, the Tremonti reform provides for the progressive abolition of IRAP; this note discusses how to assure to Italian Regions alternative financial resources in terms of sharing of national taxes or new regional taxes. On the other hand, the constitutional reforms introduce a large devolution of relevant functions from central to regional legislative power. Even if the practical effects of this reform are still unclear, two critical issues seem to emerge: how to finance the new regional needs, and how to design the system of equalizing transfers in a scenario where each Region can choose to assume different degrees of fiscal autonomy.

Suggested Citation

  • Alberto Zanardi, 2002. "Riforma fiscale, devoluzione e federalismo," Politica economica, Società editrice il Mulino, issue 3, pages 555-568.
  • Handle: RePEc:mul:je8794:doi:10.1429/7350:y:2002:i:3:p:555-568

    Download full text from publisher

    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 search for a different version of it.

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mul:je8794:doi:10.1429/7350:y:2002:i:3:p:555-568. 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: (). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.