Journal title ECONOMIA PUBBLICA
Author/s Leonzio Rizzo, Laura Bertin
Publishing Year 2012 Issue 2010/1-6 Language Italian
Pages 21 P. 105-125 File size 471 KB
DOI is like a bar code for intellectual property: to have more infomation click here
Below, you can see the article first page
If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits
FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.
Italy has recently approved a law (n. 42/2009) implying a strong federal reform of the State. The law regulates the allocation of fiscal power to regions and municipalities and introduces the criteria of standard expenditure and standard cost which should be adopted in the allocation of the federal transfers. The paper contains a simulation of the new financial system regarding either primary expenditures (health, social assistance and school), or secondary expenditures. More in detail the simulation shows that primary expenditure, about 116 billion euros, can be financed through 84.95% of the value added tax and a 3.81% regional tax rate on income. As far as it concerns secondary expenditure (6.7 billion euros) results show that the South of Italy will receive less money with respect to the status-quo provision, whatever the chosen equalization level.
Keywords: Legge 42/2009, addizionale, compartecipazione, perequazione, federalismo, trasferimento
Jel codes: H24 H25 H71 H72
Leonzio Rizzo, Laura Bertin, Simulazione finanziaria della Legge delega 42/2009: una proposta di riparto e prime valutazioni in "ECONOMIA PUBBLICA " 1-6/2010, pp 105-125, DOI: 10.3280/EP2010-001005