The issue of standard costs is at the centre of Calderoli Bill (A.C. n. 2105), which shall implement the article 119 of the Italian Constitution. In this respect, it should be noted that in economics several formulations of the abovementioned concept of standard cost have been proposed, all of...

With regard to Region finance - particularly, as to the determination of «essential expenses» referable to the obligation specified in the letter m), 2nd paragraph, of the article 117 of the Italian Constitution - in the «Enabling Law on Fiscal Federalism » (Law n. 42 of 5 May 2009), the...