Basic elements for the definition of the standard cost concept: a review of the literature and of main foreign experiences
With regard to Region finance - particularly, as to the determination of «essential expenses» referable to the obligation specified in the letter m), 2nd paragraph, of the article 117 of the Italian Constitution - in the «Enabling Law on Fiscal Federalism » (Law n. 42 of 5 May 2009), the overcoming of the historical expenditure criterion is prescribed (see articles 1, 1st paragraph, and 2, 2nd paragraph, letter m) and at the same time the transition to the accounting and company-oriented "standard costs" method. For the record, the Enabling Law refers to the "standard costs" associated with the "Essential Levels of Services" «determined by State Law in full cooperation with Regions and Local Authorities», to be allocated «efficiently and adequately across the Country» (see article 8, 1st paragraph, letter b). Therefore, the amount of these expenses cannot be determined before the definition, by the State, or rather the Legislator, of the abovementioned "Essential Levels of Services" and, above all, of the meaning of "standard costs". Thus, this paper focuses on this issue, examining closely also the economic literature and main foreign experiences aimed at improving the efficiency, the equity and the adequacy of local public services.
Volume (Year): (2010)
Issue (Month): 1-2 ()
|Contact details of provider:|| |
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Federico Revelli, 2010.
"Spend more, get more? An inquiry into English local government performance,"
Oxford Economic Papers,
Oxford University Press, vol. 62(1), pages 185-207, January.
- Revelli Federico, 2008. "Spend more, get more? An inquiry into English local government performance," Department of Economics and Statistics Cognetti de Martiis. Working Papers 200804, University of Turin.
- Battese, George E. & Corra, Greg S., 1977. "Estimation Of A Production Frontier Model: With Application To The Pastoral Zone Of Eastern Australia," Australian Journal of Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 21(03), December.
- Villani S. & D'Alessio L. & Pica F., 2008. "The issue of standard costs and Southern Italy problems," Rivista economica del Mezzogiorno, Società editrice il Mulino, issue 3-4, pages 631-666.
- Emili Tortosa Ausina & Diego Prior & María Teresa Balaguer-Coll, 2004.
"On The Determinants Of Local Government Performance: A Two-Stage Nonparametric Approach,"
Working Papers. Serie EC
2004-04, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
- Balaguer-Coll, Maria Teresa & Prior, Diego & Tortosa-Ausina, Emili, 2007. "On the determinants of local government performance: A two-stage nonparametric approach," European Economic Review, Elsevier, vol. 51(2), pages 425-451, February.
- Fleming, Euan M. & Villano, Renato A. & Fleming, Pauline, 2008. "Evidence of Scope Economies in the Australian Wheat-Sheep Zone," 82nd Annual Conference, March 31 - April 2, 2008, Royal Agricultural College, Cirencester, UK 36849, Agricultural Economics Society.
- Pollitt, Christopher & Bouckaert, Geert, 2004. "Public Management Reform: A Comparative Analysis," OUP Catalogue, Oxford University Press, edition 2, number 9780199268498, March.
- DE BORGER, Bruno & KERSTENS, Kristiaan, 1994.
"Cost efficiency of Belgian local governments: A comparative analysis of FDH, DEA and econometric approaches,"
SESO Working Papers
1994002, University of Antwerp, Faculty of Applied Economics.
- De Borger, Bruno & Kerstens, Kristiaan, 1996. "Cost efficiency of Belgian local governments: A comparative analysis of FDH, DEA, and econometric approaches," Regional Science and Urban Economics, Elsevier, vol. 26(2), pages 145-170, April.
- Philippe K. Widmer & Peter Zweifel, 2008. "Public Good Provision in a Federalist Country: Tiebout Competition, Fiscal Equalization, and Incentives for Efficiency in Switzerland," SOI - Working Papers 0804, Socioeconomic Institute - University of Zurich, revised Dec 2010.
- Antonio Afonso & Carla Scaglioni, 2005. "Public Services Efficiency Provision in Italian Regions: a Non-Parametric Analysis," Working Papers Department of Economics 2005/02, ISEG - School of Economics and Management, Department of Economics, University of Lisbon.
- Aigner, Dennis & Lovell, C. A. Knox & Schmidt, Peter, 1977. "Formulation and estimation of stochastic frontier production function models," Journal of Econometrics, Elsevier, vol. 6(1), pages 21-37, July.
- Rajkumar, Andrew Sunil & Swaroop, Vinaya, 2008. "Public spending and outcomes: Does governance matter?," Journal of Development Economics, Elsevier, vol. 86(1), pages 96-111, April.
- Deller, Steven C, 1992. "Production Efficiency in Local Government: A Parametric Approach," Public Finance = Finances publiques, , vol. 47(1), pages 32-44.
- Meeusen, Wim & van den Broeck, Julien, 1977. "Efficiency Estimation from Cobb-Douglas Production Functions with Composed Error," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 18(2), pages 435-44, June.
- Andrew Street, 2003. "How much confidence should we place in efficiency estimates?," Health Economics, John Wiley & Sons, Ltd., vol. 12(11), pages 895-907.
- Kim Woodbury & Brian Dollery, 2004. "Efficiency Measurement in Australian Local Government: The Case of New South Wales Municipal Water Services," Review of Policy Research, Policy Studies Organization, vol. 21(5), pages 615-636, 09.
- Card, David & Payne, A. Abigail, 2002. "School finance reform, the distribution of school spending, and the distribution of student test scores," Journal of Public Economics, Elsevier, vol. 83(1), pages 49-82, January.
- Deller, Steven C & Chicoine, David L & Walzer, Norman, 1988. "Economies of Size and Scope in Rural Low-Volume Roads," The Review of Economics and Statistics, MIT Press, vol. 70(3), pages 459-65, August.
- Michael A. Rebell, 2006. "Adequacy Cost Studies: Perspectives on the State of the Art," Education Finance and Policy, MIT Press, vol. 1(4), pages 465-483, September.
- Jan Werner & Anwar Shah, 2005. "Equalisation and Local Taxation in Denmark, Norway and Sweden," Working Papers 02-2005, Institute of Local Public Finance.
- Antonio Afonso & Sonia Fernandes, 2006. "Measuring local government spending efficiency: Evidence for the Lisbon region," Regional Studies, Taylor & Francis Journals, vol. 40(1), pages 39-53.
- Villani, Salvatore & D'alessio, Lidia & Pica, Federico, 2008.
"La questione dei costi standard ed i problemi del Mezzogiorno
[The issue of standard costs and problems of the Southern Italy]," MPRA Paper 30214, University Library of Munich, Germany, revised Aug 2008.
- Fischel, William A., 1989. "Did Serrano Cause Proposition 13?," National Tax Journal, National Tax Association, vol. 42(4), pages 465-73, December.
When requesting a correction, please mention this item's handle: RePEc:mul:jqyfkm:doi:10.1432/32459:y:2010:i:1-2:p:63-94. 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.