GASTALDI, Francesca; LONGOBARDI, Ernesto; ZANARDI, Alberto - In: Rivista Italiana degli Economisti 14 (2009) 1, pp. 157-190
This paper considers some open issues concerning the role of the personal income tax in regional and local finance. It compares different technical instruments to share the personal income tax among levels of government, analyzing particularly the differential effects of the two main forms of...
