IDEAS home Printed from https://ideas.repec.org/p/pra/mprapa/29513.html
   My bibliography  Save this paper

Per un giusto equilibrio tra efficacia ed efficienza nell’attuazione della legge delega sul federalismo fiscale: verso la definizione dei LEP e dei costi standard delle Regioni

Author

Listed:
  • Villani, Salvatore

Abstract

Per quanto concerne la finanza delle Regioni – ed in particolare, per la determinazione delle “spese essenziali” riconducibili al vincolo di cui alla lettera m), secondo comma, dell’art. 117 della Costituzione – nella “legge delega in materia di federalismo fiscale” (legge 5 maggio 2009, n. 42), è previsto il superamento del criterio della spesa storica (v. artt. 1, comma 1, e 2, comma 2, lettera m) ed il contestuale passaggio al metodo contabile-aziendalistico dei “costi standard”. Per la precisione, nella legge delega è fatto riferimento ai costi standard associati ai livelli essenziali delle prestazioni (LEP) “fissati dalla legge statale in piena collaborazione con le Regioni e gli Enti locali”, da erogarsi “in condizioni di efficienza e di appropriatezza su tutto il territorio nazionale” (v. art. 8, comma 1, lettera b). Il quantum di queste spese non potrà dunque essere determinato senza che lo Stato, o meglio il legislatore delegato, abbia prima definito i suddetti LEP e, soprattutto, che cosa debba intendersi per costo standard. Il presente lavoro approfondisce pertanto questo tema, volgendo lo sguardo anche alla letteratura economica e alle principali esperienze estere volte a migliorare efficienza, equità e adeguatezza dei servizi pubblici a livello locale.

Suggested Citation

  • Villani, Salvatore, 2010. "Per un giusto equilibrio tra efficacia ed efficienza nell’attuazione della legge delega sul federalismo fiscale: verso la definizione dei LEP e dei costi standard delle Regioni," MPRA Paper 29513, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:29513
    as

    Download full text from publisher

    File URL: https://mpra.ub.uni-muenchen.de/29513/1/MPRA_paper_29513.pdf
    File Function: original version
    Download Restriction: no

    References listed on IDEAS

    as
    1. 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, September.
    2. 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.
    3. 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.
    4. 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.
    5. Andrew Street, 2003. "How much confidence should we place in efficiency estimates?," Health Economics, John Wiley & Sons, Ltd., vol. 12(11), pages 895-907.
    6. Fried, Harold O. & Lovell, C. A. Knox & Schmidt, Shelton S. (ed.), 1993. "The Measurement of Productive Efficiency: Techniques and Applications," OUP Catalogue, Oxford University Press, number 9780195072181.
    7. 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.
    8. 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.
    9. 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.
    10. S. Villani & L. D'Alessio & F. Pica, 2008. "The issue of standard costs and Southern Italy problems," Rivista economica del Mezzogiorno, Società editrice il Mulino, issue 3-4, pages 631-666.
    11. Fischel, William A., 1989. "Did Serrano Cause Proposition 13?," National Tax Journal, National Tax Association, vol. 42(4), pages 465-473, December.
    12. 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.
    13. 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.
    14. 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.
    15. 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.
    16. Antonio Afonso & Carla Scaglioni, 2005. "Public Services Efficiency Provision in Italian Regions: a Non-Parametric Analysis," Working Papers Department of Economics 2005/02, ISEG - Lisbon School of Economics and Management, Department of Economics, Universidade de Lisboa.
    17. 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.
    18. Fischel, William A., 1989. "Did Serrano Cause Proposition 13?," National Tax Journal, National Tax Association, vol. 42(4), pages 465-73, December.
    19. VANDEN EECKAUT, Philippe & TULKENS, Henry & JAMAR, Marie-Astrid, 1993. "Cost efficiency in Belgian municipalities," CORE Discussion Papers RP 1033, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    20. Jan Werner & Anwar Shah, 2005. "Equalisation and Local Taxation in Denmark, Norway and Sweden," Working Papers 02-2005, Institute of Local Public Finance.
    21. 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.
    22. 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.
    23. F. Pica & S. Villani, 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.
    24. 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 459-465, August.
    25. Deller, Steven C, 1992. "Production Efficiency in Local Government: A Parametric Approach," Public Finance = Finances publiques, , vol. 47(1), pages 32-44.
    26. Pollitt, Christopher & Bouckaert, Geert, 2004. "Public Management Reform: A Comparative Analysis," OUP Catalogue, Oxford University Press, edition 2, number 9780199268498.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Amministrazione delle imprese; Economia aziendale; Contabilità; Stato ed Enti locali; Bilanci locali e spesa pubblica; Relazioni tra diversi livelli di governo; Federalismo fiscale.;

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

    NEP fields

    This paper has been announced in the following NEP Reports:

    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:pra:mprapa:29513. 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: (Joachim Winter). General contact details of provider: http://edirc.repec.org/data/vfmunde.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.

    If CitEc recognized a reference but did not link an item in RePEc 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 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.