IDEAS home Printed from https://ideas.repec.org/a/mul/jqyfkm/doi10.1432-27149y2008i1p103-126.html
   My bibliography  Save this article

Fiscal federalism and the matter of an even territorial distribution of the VAT revenue

Author

Listed:
  • S. Villani

Abstract

Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian legal system by the 2001 constitutional reform. Particularly, two issues deserve to be investigated, so far systematically neglected, if not absolutely ignored: the first concerning the regulation of revenue taxes sharing mechanism, the second, which is included in the first issue, regarding how choosing some even criteria of territorial distribution of tax revenue. In particular, this paper focuses on this second issue, joining the recent debate about the enforcement of the art. 119 of the Constitution (fiscal federalism) with a critical analysis of the "sales splitting up method", suggested in order to best realize VAT's decentralization and to make the local civil service aware of its responsibilities.

Suggested Citation

  • S. Villani, 2008. "Fiscal federalism and the matter of an even territorial distribution of the VAT revenue," Rivista economica del Mezzogiorno, Società editrice il Mulino, issue 1, pages 103-126.
  • Handle: RePEc:mul:jqyfkm:doi:10.1432/27149:y:2008:i:1:p:103-126
    as

    Download full text from publisher

    File URL: https://www.rivisteweb.it/download/article/10.1432/27149
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.rivisteweb.it/doi/10.1432/27149
    Download Restriction: no

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

    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:jqyfkm:doi:10.1432/27149:y:2008:i:1:p:103-126. 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: https://www.rivisteweb.it/ .

    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.