The Fiscal Capacity of the Italian Regions

P. De Matteis and Giovanna Messina ()

Rivista economica del Mezzogiorno, 2010, issue 3, 363-396

Abstract: This paper demonstrates the presence of significant territorial gaps in Italian subnational governments ability to generate revenue through local taxation. An exercise concerning three main local taxes shows that such fiscal gaps reflect primarily regional economies development, while differences in tax rates and tax evasion across the Country play a minor role. Within this framework, equalization causes substantial resources transfers in favour of those institutions with less fiscal resources endowment. In the second part of our paper we focus on such aspects, by describing the equalization mechanisms provided by some recent parliamentary bills that have recently become a hot topic in the Italian political debate and evaluating their potential distributive impact.

Keywords: Local Taxes; Fiscal Equalisation (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.rivisteweb.it/download/article/10.1432/33279 (application/pdf)
https://www.rivisteweb.it/doi/10.1432/33279 (text/html)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mul:jqyfkm:doi:10.1432/33279:y:2010:i:3:p:363-396

Access Statistics for this article

Rivista economica del Mezzogiorno is currently edited by Riccardo Padovani

More articles in Rivista economica del Mezzogiorno from Società editrice il Mulino
Bibliographic data for series maintained by ().