In the last decade Italy has experienced a gradual process of fiscal decentralization. The reforms implemented in past years changed the structure of the Italian system of public finance substantially. Until the beginning of the '90s the local governments were responsible for important sectors...

During the last decade the Italian system of intergovernmental fiscal relations has been involved in a radical process of reform that is still under way. The reform has assigned to Regions a mix of new autonomous taxes and the sharing of national taxes, has abolished discretionary transfers and...