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...

Inside the actual Italian system of the finance of Italian Municipalities the ICI has a double function: allowing the Municipalities to be fiscally independent, by means of the faculty they have to modify its tax rate and its deductions, as well as the way to manage it and, according to article...