The taxation of the owner-occupied house – the “principal dwellingâ€â€“ was a recurrent central issue in the political and economic debate in Italy especially in the last 15 years. It may be useful, therefore, to address this issue, by both examining the theoretical aspects...

This paper aims at analysing the population size of local jurisdictions with respect to the characteristics of the goods they provide to their citizens. The economic analysis on the size of government units is mainly founded on the classical fiscal federalism literature (Tiebout, 1956; Buchanan, 1965;...