L’EVOLUZIONE DEI TRIBUTI LOCALI IN ITALIA DALL’UNIFICAZIONE AL 1970: POLITICHE, ASSETTI ISTITUZIONALI E GETTITO

Antonio Di Majo and Elina De Simone ()

No 214, Departmental Working Papers of Economics - University 'Roma Tre' from Department of Economics - University Roma Tre

Abstract: 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

Keywords: Local taxes; Fiscal decentralization; Italy; XIX-XX centuries (search for similar items in EconPapers)
JEL-codes: H70 N93 N94 (search for similar items in EconPapers)
Date: 2017-02
New Economics Papers: this item is included in nep-his and nep-ure
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Persistent link: https://EconPapers.repec.org/RePEc:rtr:wpaper:0214

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