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Tax choices of fiscal federalism. Implications for the Mezzogiorno Regions

  • Pica F.
  • Villani S.

The term «federalism» has not a unambiguous meaning: this involves a specific definition within each context we want to apply it. In the Italian case, such a definition results from the specifications of the art. 119 of the Constitution, paragraph 1-5, contained in the enabling act 42/2009. Such provisions are implemented by a large series of delegated decrees. The main objective to be pursued is established in the paragraph of the art. 119: it is necessary to ensure to territorial bodies «revenue and expenditure financial autonomy». Such an autonomy is concretely valid for all the bodies if the implementing finance system guarantees the availability of resources to a level that «finances entirely public functions» attributed to these bodies (art. 2, par. 2, lett. e) of the enabling act). Furthermore it is necessary «an adequate fiscal flexibility» within the system, that ensure an acceptable budget autonomy to all the bodies, including those with the lowest fiscal potential (art. 2, par. 2, lett. bb) of the enabling act). This study will show how a system based on additional taxes on personal income tax (addizionali IRPEF) - as delegated decrees are prefiguring - that is not specifically corrected by mechanisms that reward this fiscal effort, violates the criterion of fiscal flexibility, as well as that of reform financial sustainability.

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Article provided by Società editrice il Mulino in its journal Rivista economica del Mezzogiorno.

Volume (Year): (2010)
Issue (Month): 4 ()
Pages: 839-862

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Handle: RePEc:mul:jqyfkm:doi:10.1432/34188:y:2010:i:4:p:839-862
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  1. 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.
  2. Pica F. & Villani S., 2010. "Issues regarding the standard cost notion: patients' interregional mobility and «health fashions»," Rivista economica del Mezzogiorno, Società editrice il Mulino, issue 3, pages 397-422.
  3. Davide Tondani & Patrizia Mancini, 2005. "Gli effetti redistributivi delle riforme dell'imposizione personale nella XIV Legislatura," Public Economics 0510005, EconWPA.
  4. Pica F. & Amatucci A. & Villani S., 2009. "The Italian Domestic Stability "Pact": its Perspectives and Framework Issues," Rivista economica del Mezzogiorno, Società editrice il Mulino, issue 3, pages 375-398.
  5. Pica, Federico & Amatucci, Angela & Villani, Salvatore, 2009. "Il “patto” di stabilità interno: le prospettive del “patto” e le questioni del contesto
    [The Italian Domestic Stability “Pact”: its Perspectives and Framework Issues]
    ," MPRA Paper 29856, University Library of Munich, Germany.
  6. Villani, Salvatore, 2010. "Elementi ai fini della definizione della nozione di costo standard: una rassegna della letteratura e delle principali esperienze estere
    [Basic elements defining the standard cost concept. A survey
    ," MPRA Paper 29683, University Library of Munich, Germany.
  7. Villani S., 2010. "Basic elements for the definition of the standard cost concept: a review of the literature and of main foreign experiences," Rivista economica del Mezzogiorno, Società editrice il Mulino, issue 1-2, pages 63-94.
  8. 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.
  9. Pica, Federico & Villani, Salvatore, 2010. "Questioni concernenti la nozione di costo standard: la mobilità dei pazienti e le mode sanitarie
    [Issues regarding the standard cost notion: patients’ interregional mobility and «health fashions»]
    ," MPRA Paper 29659, University Library of Munich, Germany.
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