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The Crisis of Economic Governance in the European Union
In: Bari SERIES Working Papers N. 07/2015
SSRN
Working paper
From transfers to tax "co-occupation"
In: OECD Fiscal Federalism Studies; Measuring Fiscal Decentralisation, S. 127-150
localismo e sviluppo - Federalismo fiscale
In: Democrazia e diritto: trimestrale dell'CRS, Band 39, Heft 2, S. 108-112
ISSN: 0416-9565
Saggi di economia della tassazione: [Società Italiane di Economia ... XX Riunione Scientifica, tenutasi a Pavia il 25 e il 26 settembre 2008, su Economia della tassazione: sistemi tributari, pressione fiscale, crescita]
In: [La finanza pubblica] 44
In: Società Italiana di Economia Pubblica
In: Economia e finanza pubblica
In: Sezione studi
On Some Recent Proposals of Public Debt Restructuring in the Eurozone
In: SERIES Working Papers, N. 06/2016
SSRN
Working paper
Attilio da Empoli (1904-1948): un economista partecipe del suo tempo
In: Economia
In: Sez. 5 892
L'alternativa al declino
In: Mondoperaio: rivista mensile periodico dei socialisti, Heft 1, S. 30-36
ISSN: 0392-1115
Fiscal Imbalances and Fiscal Effort of Local Governments
In: The B.E. journal of economic analysis & policy, Band 19, Heft 3
ISSN: 1935-1682
Abstract
This paper deals with an important issue in the field of fiscal federalism, the effect of fiscal imbalances on the behaviour of sub-central governments. We provide a simple theoretical model that considers the effect of both forms of fiscal imbalances on the fiscal effort of local governments.
Measuring horizontal fiscal imbalance: the case of Italian municipalities
In: Local government studies, Band 42, Heft 3, S. 385-419
ISSN: 1743-9388
Measuring horizontal fiscal imbalance: the case of Italian municipalities
In: Local government studies, Band 42, Heft 3, S. 385-419
ISSN: 0300-3930
Measuring Horizontal Fiscal Imbalances: The Case of Italian Municipalities
In: SERIES Working Paper N.49
SSRN
Working paper
Fiscal reforms during fiscal consolidation: The case of Italy
In this paper we aim to discuss the strengths and weaknesses of the fiscal consolidation package adopted recently by the Italian Government in order to achieve a balanced budget by 2013. Revenues are forecasted to increase by more than 3.3 GDP percentage points; these stem mostly from indirect and property taxation. The analysis of the Italian case is interesting since it seems to be consistent with a recent strand of the literature which, in order to foster both short and long-term economic growth, advocated a shift of the tax burden from capital and labour income to consumption and property. Through a set of micro simulation models, this paper evaluates the effects of the Italian fiscal package on households and firms. We show that, in respect of households' income, indirect and property tax reforms are highly regressive, whilst the reform makes limited resources available for growth enhancing policies (reduction in the effective corporate tax burden). Then, we propose an alternative fiscal package. We show that a less regressive reform on households can be obtained by shifting taxation from personal and corporate income tax to indirect taxation. Our proposal allows the tax burden on firms to be reduced substantially and, in the meantime, offers lower personal income tax rates on households in the lowest deciles of income distribution since they are penalized most by the increase in indirect taxation.
BASE
Fiscal Reforms During Fiscal Consolidation: The Case of Italy
In: CESifo Working Paper Series No. 3753
SSRN
Working paper