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Per quanto concerne la finanza delle Regioni – ed in particolare, per la determinazione delle “spese essenziali” riconducibili al vincolo di cui alla lettera m), secondo comma, dell’art. 117 della Costituzione – nella “legge delega in materia di federalismo fiscale” (legge 5 maggio...
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cost) provided by the Enabling Act on Fiscal Federalism (5th May 2009, n. 42, providing the Delegation to the Government … about Fiscal Federalism to implement Article 119 of the Italian Constitution), without firstly deciding who should get what …
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Fiscal Federalism (Law n. 42 of 5 May 2009), is regulated the transition from the Historical Expenditure Rule to the Standard …
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Nella situazione attuale, gli effetti strutturali del patto di stabilità interno vanno considerati con ogni attenzione. Questi effetti sono “prociclici”: essi aggravano i fenomeni deflattivi che, dopo la crisi del 2008, sono oggi pesantemente in corso. L’analisi statistica condotta mostra...
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. 119 of the Constitution (fiscal federalism) with a critical analysis of the "sales splitting up method", suggested in …
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The issue of standard costs is the subject of the bill Calderoli (A.C. n. 2105), which must be implemented by the article 119 of the Italian Constitution. It should be noted, in this regard, that in economic theory have been proposed several formulations of the concept of standard cost, which...
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This paper criticizes the idea to conceive the fiscal federalist reform in Italy as a tool to empower central-northern regions to retain resources otherwise wasted in the South. We argue that such a view muddles up efficiency and redistribution issues, thus threatening the legitimate...
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In this short essay the contributions discussed at the Conference “From the crisis to the growth. Policies to sustain the SM firms”, taken place in June 2009 at the University of Padova, have been collected. In the contributions presented, moving from different points of view, the authors...
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