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 of literature and main foreign experiences]
In relation to the finances of Regions – particularly, to the determination of “fundamental expenses” referable to the constraint specified in the letter m), 2nd paragraph, of the article 117 of Italian Constitution – in the Delegation Act on Fiscal Federalism (Law n. 42 of 5 May 2009), is regulated the transition from the Historical Expenditure Rule to the Standard Costs Method (v. articles 1, 1st paragraph, and 2, 2nd paragraph, letter m). Exactly, in the Delegation Act a reference is made to the Standard Costs associated to the Essential Levels of Performances (ELP) “determined by State Law in full cooperation with Regions and Local Authorities”, to be provided “efficiently and adequately to all Italian State territory” (v. article 8, 1st paragraph, letter b). Therefore, the quantum of these costs can not be determined without State, or rather the Legislator, having first defined the above ELP and, first of all, what should be considered Standard Cost. On that account, this paper explores this topic, examining closely the economic literature and the main foreign experience turned to improve efficiency, equity and adequacy of local public services.
|Date of creation:||25 Apr 2010|
|Date of revision:|
|Publication status:||Published in Rivista Economica del Mezzogiorno nn. 1-2.XXIII(2010): pp. 63-93|
|Contact details of provider:|| Postal: |
Web page: https://mpra.ub.uni-muenchen.de
More information through EDIRC
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.:
- 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.
- 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.
- 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.
- Deller, Steven C, 1992. "Production Efficiency in Local Government: A Parametric Approach," Public Finance = Finances publiques, , vol. 47(1), pages 32-44.
- 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.
- 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.
- Andrew Street, 2003. "How much confidence should we place in efficiency estimates?," Health Economics, John Wiley & Sons, Ltd., vol. 12(11), pages 895-907.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- Pollitt, Christopher & Bouckaert, Geert, 2004. "Public Management Reform: A Comparative Analysis," OUP Catalogue, Oxford University Press, edition 2, number 9780199268498.
- 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.
- 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.
- Jan Werner & Anwar Shah, 2005. "Equalisation and Local Taxation in Denmark, Norway and Sweden," Working Papers 02-2005, Institute of Local Public Finance.
- 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:pra:mprapa:29683. 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: (Ekkehart Schlicht)
If references are entirely missing, you can add them using this form.