From transfers to tax "co-occupation": the Italian reform of intergovernmental finance
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References listed on IDEAS
- Francesca Gastaldi & Ernesto Longobardi & Alberto Zanardi, 2009. "Sharing the Personal Income Tax among Levels of Government: Some Open Issues from the Italian Experience," Rivista italiana degli economisti, Società editrice il Mulino, issue 1, pages 157-190.
- Daniel Bergvall & Claire Charbit & Dirk-Jan Kraan & Olaf Merk, 2006.
"Intergovernmental Transfers and Decentralised Public Spending,"
OECD Journal on Budgeting,
OECD Publishing, vol. 5(4), pages 111-158.
- Daniel Bergvall & Claire Charbit & Dirk-Jan Kraan & Olaf Merk, 2006. "Intergovernmental Transfers and Decentralised Public Spending," OECD Working Papers on Fiscal Federalism 3, OECD Publishing.
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- Giuseppe Di Liddo & Ernesto Longobardi & Francesco Porcelli, 2014. "Measuring Horizontal Fiscal Imbalances: the case of Italian Municipalities," SERIES 0049, Dipartimento di Economia e Finanza - Università degli Studi di Bari "Aldo Moro", revised Jul 2014.
- Richard M. Bird, 2013. "Below the Salt: Decentralizing Value-Added Taxes," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1302, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Richard M. Bird, 2014. "A Better Local Business Tax: The BVT," IMFG Papers 18, University of Toronto, Institute on Municipal Finance and Governance.
More about this item
KeywordsIntergovernmental finance; decentralisation; tax assignment; tax autonomy;
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
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