L’Evoluzione Dei Tributi Locali In Italia Dall’Unificazione Al 1970: Politiche, Assetti Istituzionali E Gettito
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
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- Alessandro Petretto & Patrizia Lattarulo, 2015. "Local tax: le ipotesi a confronto," Working papers 31, Società Italiana di Economia Pubblica.
- 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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