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Dal saldo del patto di stabilita' interno al saldo euro-compatibile: un'applicazione ai Comuni dell'Emilia-Romagna

Listed author(s):
  • Leonzio Rizzo


  • Massimiliano Ferraresi


  • Luigi Marattin

L'aggiustamento fiscale 2009-2013 intrapreso dall'Italia pone forte il problema dell'equita' della sua distribuzione sui diversi comparti della Pubblica Amministrazione. In questo contributo si pone in evidenza come il saldo cosiddetto euro-compatibile possa portare ad una distribuzione dell'aggiustamento fiscale molto differente da quella ottenuta con il saldo del patto di stabilita' interno. Il saldo euro-compatibile classifica alcune voci rilevanti del conto corrente per cassa, che invece nel saldo del patto di stabilita' interno sono classificate per competenza ed inoltre elimina dal conto capitale le voci relative alle partite finanziarie. Utilizzando i dati dei consuntivi 2009-2011 relativi ai dieci Comuni capoluogo dell'Emilia Romagna, applichiamo il saldo euro-compatibile e confrontiamo i risultati con quelli del saldo del patto di stabilita', facendo luce sulle determinanti delle differenze.

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Paper provided by University of Ferrara, Department of Economics in its series Working Papers with number 2013182.

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Length: 19 pages
Date of creation: 31 Jul 2013
Handle: RePEc:udf:wpaper:2013182
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  1. Fabrizio Balassone & Stefania Zotteri, 2001. "Il Patto di stabilità interno due anni dopo: norme più morbide, risultati più deludenti," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2001(6).
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