Il dibattito sul federalismo fiscale in Italia tra la riforma tributaria degli anni Settanta e la riforma amministrativa degli anni Novanta

This paper analyses the scientific and institutional debate on fiscal federalism that took place in Italy in the period between the early Seventies and the early Nineties, when the traditional approach was confronted with the new public choice one, in the context of the changing views on the role of the state. The issue is studied within the set of constraints and opportunities deriving from the European integration process. The proposals put forth in the early Nineties exemplify the emerging model of fiscal federalism both for Europe and for Italy.