Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian legal system by the 2001 constitutional...

The issue of standard costs is the subject of the bill Calderoli (A.C. n. 2105), which must be implemented by the article 119 of the Italian Constitution. It should be noted, in this regard, that in economic theory have been proposed several formulations of the concept of standard cost, which...

In relation to the finances of Regions – particularly, to the determination of “fundamental expenses” referable to the constraint specified in the letter m), 2nd paragraph, of the article 117 of Italian Constitution – in the Delegation Act on Fiscal Federalism (Law n. 42 of 5 May 2009),...

The issues of patients’ interregional mobility and «health fashions» are, somehow, exemplary cases: they show that it is not possible tackling correctly financial issues (such as the financing of local public services or their standard cost) provided by the Enabling Act on Fiscal Federalism...

This paper argues that in response to contemporary challenges, the federal governance structure in India requires fine-tuning. A directional shift is required from a cooperative model to a collaborative model of federal governance in view of various endogenous and exogenous imperatives of...

The paper’s aim is to link two different issues: equalization and fiscal competition. In the model there are two regions: the first one has rich citizens and the other one has poor citizens. Regional representatives in a federal Council must decide on the introduction of an equalization...

The theory of fiscal federalism makes a strong case for decentralizing government functions in order to enhance the efficiency of allocating public goods where preferences differ among regions. Decentralized collective decision making fosters social and political cohesion at the level of the...

We develop a model with two provinces, producing two goods: one mobile and the other not. The mobile good is taxed according to the destination principle by the local government; it is also federally taxed. People decide to buy the good at the most advantageous price. Namely they can buy...

Federal transfers can depend on local fiscal capacity which is measured by local tax bases. The aim of this paper is to understand to what extent and how these transfers affect local tax decisions. We develop a model with two provinces producing one mobile good. The good is taxed according to...

Per quanto concerne la finanza delle Regioni – ed in particolare, per la determinazione delle “spese essenziali” riconducibili al vincolo di cui alla lettera m), secondo comma, dell’art. 117 della Costituzione – nella “legge delega in materia di federalismo fiscale” (legge 5 maggio...