Recent regulation on waste fees establishes the change from tax to tariff to guarantee the global covering of costs of collection and selection services. However, the waste law refers only to management and investment costs without including the external costs (such as externalities). For this...

Since its insertion in the Italian tax system, the property tax has been intensely discussed by politicians and researchers. The latters have mainly focused on its distributional effects and impacts on yardstick competition and equity. To the author's knowledge, at least in Italy, none has...