IDEAS home Printed from https://ideas.repec.org/p/mod/depeco/0603.html
   My bibliography  Save this paper

Novità e tendenze nel quadro normativo della finanza dei comuni: entrate tributarie e patto di stabilità

Author

Listed:
  • Maria Cecilia Guerra

    ()

  • Paolo Silvestri

    ()

Abstract

In the first part of the paper we present and discuss the new legislation, on both local taxes and the Internal Stability Pact, enacted in Italy between September 2006 and December 2007. The most important aspects concern: the “thawing” of the income surtax levied by local government; the introduction of “dynamic” allocation of funding from the personal income tax (Irpef) to guarantee municipalities an automatic source of income, and an earmarked tax to finance local investments; new rules on property rates (Ici) mainly intended to reduce taxation on the principal family home; the legalisation of the use of property development dues for financing current expenditure; the temporary halt to the switch from waste disposal tax (Tarsu) to charges for the same service (Tia); the new rules included in the Internal Stability Pact, passed as part of the 2007 Budget and partially relaxed by the 2008 Budget, which first and foremost replace expenditure with deficit as the main indicator of municipalities’ financial rectitude. In the second part we analyse the principles of the bill on fiscal federalism proposed by the Council of Ministers in August 2007, and discuss its expected effects on the financing of municipalities. We mainly refer to the problems of financial coordination between the different levels of government, and the fiscal autonomy of municipalities. We focus in particular on the problems involved in financing the national standard levels of service set for social and health services and long term-care, which are the responsibility of central government but are actually delivered by regional and local authorities.

Suggested Citation

  • Maria Cecilia Guerra & Paolo Silvestri, 2008. "Novità e tendenze nel quadro normativo della finanza dei comuni: entrate tributarie e patto di stabilità," Department of Economics 0603, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
  • Handle: RePEc:mod:depeco:0603
    as

    Download full text from publisher

    File URL: http://www.dep.unimore.it/materiali_discussione/0603.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Andreas Ammermueller, 2007. "Poor Background or Low Returns? Why Immigrant Students in Germany Perform so Poorly in the Programme for International Student Assessment," Education Economics, Taylor & Francis Journals, vol. 15(2), pages 215-230.
    2. Daniele Checchi & Luca Flabbi, 2013. "Intergenerational Mobility and Schooling Decisions in Germany and Italy: The Impact of Secondary School Tracks," Rivista di Politica Economica, SIPI Spa, issue 3, pages 7-57, July-Sept.
    3. Entorf, Horst & Lauk, Martina, 2006. "Peer effects, social multipliers and migrants at school: an international comparison," Darmstadt Discussion Papers in Economics 164, Darmstadt University of Technology, Department of Law and Economics.
    4. Michele Raitano & Francesco Vona, 2013. "Peer heterogeneity, school tracking and students' performances: evidence from PISA 2006," Applied Economics, Taylor & Francis Journals, vol. 45(32), pages 4516-4532, November.
    5. Eric A. Hanushek & Ludger Wössmann, 2006. "Does Educational Tracking Affect Performance and Inequality? Differences- in-Differences Evidence Across Countries," Economic Journal, Royal Economic Society, vol. 116(510), pages 63-76, March.
    6. Bauer, Philipp & Riphahn, Regina T., 2006. "Timing of school tracking as a determinant of intergenerational transmission of education," Economics Letters, Elsevier, vol. 91(1), pages 90-97, April.
    7. Entorf, Horst & Tatsi, Eirini, 2009. "Migrants at School: Educational Inequality and Social Interaction in the UK and Germany," IZA Discussion Papers 4175, Institute for the Study of Labor (IZA).
    8. Andreas Ammermueller, 2007. "PISA: What makes the difference?," Empirical Economics, Springer, pages 263-287.
    9. Roland G. Fryer & Steven D. Levitt, 2010. "An Empirical Analysis of the Gender Gap in Mathematics," American Economic Journal: Applied Economics, American Economic Association, vol. 2(2), pages 210-240, April.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    local taxation; intergovernmental financial coordination; fiscal federalism;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

    Statistics

    Access and download statistics

    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:mod:depeco:0603. 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: (Sara Colombini). General contact details of provider: http://edirc.repec.org/data/demodit.html .

    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.