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

Author

Listed:
  • Leonzio Rizzo
  • Massimiliano Ferraresi
  • Luigi Marattin

Abstract

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.

Suggested Citation

  • Leonzio Rizzo & Massimiliano Ferraresi & Luigi Marattin, 2013. "Dal saldo del patto di stabilita' interno al saldo euro-compatibile: un'applicazione ai Comuni dell'Emilia-Romagna," Working Papers 2013182, University of Ferrara, Department of Economics.
    • Handle: RePEc:udf:wpaper:2013182
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    References listed on IDEAS

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    1. Fabrizio Balassone & Stefania Zotteri, 2001. "Il Patto di stabilit? interno due anni dopo: norme pi? morbide, risultati pi? deludenti," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2001(6).
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    Cited by:

    1. Massimiliano Ferraresi & Leonzio Rizzo, 2015. "L?impatto della contabilità euro-compatibile in un?auspicabile evoluzione del patto di stabilità interno," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2015(3), pages 31-57.

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    More about this item

    Keywords

    patto di stabilita' interno; indebitamento netto;

    JEL classification:

    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

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