Grazzini, Lisa; Petretto, Alessandro - Dipartimento di Scienze per l'Economia e l'Impresa, … - 2011
This paper deals with the earmarked taxation employed by local governments for fi
nancing public investments projects carried on with some Public-Private Partnerships con
figurations. First, we analyse the theoretical pro
files of earmarked taxation by using the tax-benefi
t approach, and...