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The growth and variability of regional taxes: an application to Italy

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  • Raffaele Lagravinese
  • Paolo Liberati
  • Agnese Sacchi

Abstract

The growth and variability of regional taxes: an application to Italy. Regional Studies. This paper investigates the potential long-term growth and short-term cyclical stability of the Italian regional tax system. Short- and long-run elasticities with respect to regional gross domestic product (GDP) are estimated between 2001 and 2012 for the surtax on central personal income tax (RPIT) and for the regional tax on productive activities (RTPA). Cyclical reactions are more marked for the RTPA and higher in the southern regions. Significant long-run growth of the RPIT and RTPA, on the other hand, is found only in the northern regions. The results suggest that the behaviour of regional taxes may increase the Italian north–south gap and cast some doubt on these taxes in financing essential public services, such as health, in each region.

Suggested Citation

  • Raffaele Lagravinese & Paolo Liberati & Agnese Sacchi, 2018. "The growth and variability of regional taxes: an application to Italy," Regional Studies, Taylor & Francis Journals, vol. 52(3), pages 416-429, March.
    • Handle: RePEc:taf:regstd:v:52:y:2018:i:3:p:416-429
    DOI: 10.1080/00343404.2017.1313400
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    Cited by:

    1. De Pascale, Gianluigi & Fiore, Mariantonietta & Contò, Francesco, 2021. "Short and long run environmental tax buoyancy in EU-28: a panel study," International Economics, Elsevier, vol. 168(C), pages 1-9.
    2. Lagravinese, Raffaele & Liberati, Paolo & Sacchi, Agnese, 2020. "Tax buoyancy in OECD countries: New empirical evidence," Journal of Macroeconomics, Elsevier, vol. 63(C).
    3. Augusto Cerqua & Emma Galli, 2020. "Income tax rate increases and heterogeneous taxpayers’ reactions: a spatial regression discontinuity design," Working Papers 17/20, Sapienza University of Rome, DISS.
    4. Resce, Giuliano, 2022. "The impact of political and non-political officials on the financial management of local governments," Journal of Policy Modeling, Elsevier, vol. 44(5), pages 943-962.
    5. Bettin, Giulia & Sacchi, Agnese, 2020. "Health spending in Italy: The impact of immigrants," European Journal of Political Economy, Elsevier, vol. 65(C).
    6. Cerqua, Augusto & Pellegrini, Guido, 2018. "Local policy effects at a time of economic crisis," MPRA Paper 85621, University Library of Munich, Germany.
    7. Marina Yu. Malkina, 2021. "How the 2020 pandemic affected tax revenues in Russian regions?," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 16(2), pages 239-260, June.
    8. Atella, Vincenzo & Braione, Manuela & Ferrara, Giancarlo & Resce, Giuliano, 2023. "Cohesion Policy Funds and local government autonomy: Evidence from Italian municipalities," Socio-Economic Planning Sciences, Elsevier, vol. 87(PB).
    9. Resce, Giuliano, 2022. "Political and Non-Political Officials in Local Government," Economics & Statistics Discussion Papers esdp22079, University of Molise, Department of Economics.
    10. Paolo Liberati & Giuliano Resce, 2022. "Regional Well-Being and its Inequality in the OECD Member Countries," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 20(3), pages 671-700, September.
    11. Lagravinese, Raffaele & Liberati, Paolo & Resce, Giuliano, 2019. "Exploring health outcomes by stochastic multicriteria acceptability analysis: An application to Italian regions," European Journal of Operational Research, Elsevier, vol. 274(3), pages 1168-1179.

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