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L’Evoluzione Dei Tributi Locali In Italia Dall’Unificazione Al 1970: Politiche, Assetti Istituzionali E Gettito

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  • Antonio Di Majo
  • Elina De Simone

Abstract

Abstract. This paper looks at the role of tax decentralization in the Italian history of Public Finance from the beginning of the Italian Unification to the years before the set-up of Regional governments. The role of the benefit principles in the local tax assignments is discussed. The analysis also includes some updated data on local public expenditures and taxes from 1861 to 1970

Suggested Citation

  • Antonio Di Majo & Elina De Simone, 2017. "L’Evoluzione Dei Tributi Locali In Italia Dall’Unificazione Al 1970: Politiche, Assetti Istituzionali E Gettito," Departmental Working Papers of Economics - University 'Roma Tre' 0214, Department of Economics - University Roma Tre.
  • Handle: RePEc:rtr:wpaper:0214
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    File URL: http://dipeco.uniroma3.it/db/docs/WP%20214.pdf
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    References listed on IDEAS

    as
    1. Alessandro Petretto & Patrizia Lattarulo, 2015. "Local tax: le ipotesi a confronto," Working papers 31, Società Italiana di Economia Pubblica.
    2. Musgrave, R.A., 1985. "A brief history of fiscal doctrine," Handbook of Public Economics,in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 1, pages 1-59 Elsevier.
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    Keywords

    Local taxes; Fiscal decentralization; Italy; XIX-XX centuries;

    JEL classification:

    • N93 - Economic History - - Regional and Urban History - - - Europe: Pre-1913
    • N94 - Economic History - - Regional and Urban History - - - Europe: 1913-
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

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