IDEAS home Printed from https://ideas.repec.org/a/mul/je8794/doi10.1429-74178y2012i3p343-369.html
   My bibliography  Save this article

Fiscal needs and standard costs: an empirical analysis for Italian municipalities of Puglia

Author

Listed:
  • Massimiliano Ferraresi
  • Leonzio Rizzo

Abstract

The law 42/2009 proposes a new financial system of municipal expenditures using fiscal needs estimates. Our work estimates the six main expenditure functions, as defined by law, by identifying need and cost determinants. After estimating standard expenditures we propose two different methods of resource allocation: one on estimated standard needs for a given average cost; and the other on standard estimated cost for a given average need. We use municipal data of Puglia.

Suggested Citation

  • Massimiliano Ferraresi & Leonzio Rizzo, 2012. "Fiscal needs and standard costs: an empirical analysis for Italian municipalities of Puglia," Politica economica, Società editrice il Mulino, issue 3, pages 343-369.
    • Handle: RePEc:mul:je8794:doi:10.1429/74178:y:2012:i:3:p:343-369
    as

    Download full text from publisher

    File URL: https://www.rivisteweb.it/download/article/10.1429/74178
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.rivisteweb.it/doi/10.1429/74178
    Download Restriction: no
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Catapano, Cristina & Cesaroni, Tatiana & Fontana, Alessandro & Monacelli, Daniela, 2008. "L'individuazione di un benchmark per il fabbisogno di spesa dei comuni italiani: un'analisi per gruppi omogenei [The identification of a benchmark for the expenditure requirements of italian munici," MPRA Paper 59865, University Library of Munich, Germany.
    2. Schwab, Robert M. & Zampelli, Ernest M., 1987. "Disentangling the demand function from the production function for local public services : The case of public safety," Journal of Public Economics, Elsevier, vol. 33(2), pages 245-260, July.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Eric J. Brunner & Stephen L. Ross, 2009. "Is the Median Voter Decisive? Evidence of 'Ends Against the Middle' From Referenda Voting Patterns," Working papers 2009-02, University of Connecticut, Department of Economics, revised May 2010.
    2. Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Florian Dorn, 2016. "Hidden tax increases - the extra tax burden of the bracket creep and the expected impact of income tax rates "on wheels" on tax reliefs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 76.
    3. Hulten, Charles R. & Schwab, Robert M., 1991. "A Haig-Simons-Tiebout Comprehensive Income Tax," National Tax Journal, National Tax Association, vol. 44(1), pages 67-78, March.
    4. Hulten, Charles R. & Schwab, Robert M., 1991. "A Haig-Simons-Tiebout Comprehensive Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(1), pages 67-78, March.
    5. Helsley, Robert W. & Strange, William C., 2005. "Mixed markets and crime," Journal of Public Economics, Elsevier, vol. 89(7), pages 1251-1275, July.
    6. Kelejian, Harry H. & Robinson, Dennis P., 1992. "Spatial autocorrelation : A new computationally simple test with an application to per capita county police expenditures," Regional Science and Urban Economics, Elsevier, vol. 22(3), pages 317-331, September.
    7. Laurens Cherchye & Bruno De Borger & Tom Van Puyenbroeck, 2004. "Nonparametric tests of optimizing behavior in public service provision: Methodology and an application to local safety," Public Economics Working Paper Series ces0416, Katholieke Universiteit Leuven, Centrum voor Economische Studiën, Working Group Public Economics.
    8. Brunner, Eric J. & Ross, Stephen L., 2010. "Is the median voter decisive? Evidence from referenda voting patterns," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 898-910, December.
    9. Charles A. M. de Bartolome & Stephen L. Ross, 2002. "The Race to the Suburb: The Location of the Poor in a Metropolitan Area," Working papers 2002-02, University of Connecticut, Department of Economics, revised May 2008.
    10. Oates, Wallace E., 2005. "Property taxation and local public spending: the renter effect," Journal of Urban Economics, Elsevier, vol. 57(3), pages 419-431, May.
    11. Maria Alessandra Antonelli & Veronica Grembi, 2009. "Asili nidi e livelli di governo: evidenze da una prima ricognizione dei comuni italiani," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 0(5-6), pages 45-74.
    12. Fraser, Clive D., 2021. "Protection in numbers? Self-protection as a local public good," Journal of Mathematical Economics, Elsevier, vol. 96(C).
    13. Albert Solé-Ollé, 2001. "Budget spillovers in a metropolitan area: typology and empirical evidence," Working Papers 2001/5, Institut d'Economia de Barcelona (IEB).
    14. Kathy Hayes, 2000. "Public Sector Performance: Move or Monitor?," Southern Economic Journal, John Wiley & Sons, vol. 66(4), pages 820-828, April.
    15. Brunner, Eric J. & Ross, Stephen L. & Simonsen, Becky K., 2015. "Homeowners, renters and the political economy of property taxation," Regional Science and Urban Economics, Elsevier, vol. 53(C), pages 38-49.
    16. Eric J. Brunner & David J. Schwegman, 2022. "Windfall revenues from windfarms: How do county governments respond to increases in the local tax base induced by wind energy installations?," Public Budgeting & Finance, Wiley Blackwell, vol. 42(3), pages 93-113, September.
    17. Duncombe, William & Yinger, John, 2000. "Financing higher student performance standards: the case of New York State," Economics of Education Review, Elsevier, vol. 19(4), pages 363-386, October.
    18. Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," Department of Economics, Working Papers 069, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    19. John Yinger, 1995. "Capitalization and Sorting: a Revision," Public Finance Review, , vol. 23(2), pages 217-225, April.
    20. Gross, John, 1995. "Heterogeneity of preferences for local public goods: The case of private expenditure on public education," Journal of Public Economics, Elsevier, vol. 57(1), pages 103-127, May.

    Corrections

    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:10.1429/74178:y:2012:i:3:p:343-369. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: the person in charge (email available below). General contact details of provider: https://www.rivisteweb.it/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.