Recent attempts of "regionalizing" the VAT, in order to expand fiscal autonomy margins attributed to Regions and to involve them in the hard struggle against tax evasion, strongly urge some considerations on some of the changes introduced in the Italian legal system by the 2001 constitutional...

The introducing of the government bill about the enforcement of the constitutional section 119 (fiscal federalism) seems to be imminent. In the nearly prevalent formulation it's asserted federalism represents wide self-government of the local authorities, causing higher gaps between poor...