Template-type: ReDIF-Article 1.0 Author-Name: n.d. Title: Editoriale Abstract: Classification-JEL: Keywords: Note: Pages:5-8 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=36957&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002001 Number: 1 Template-type: ReDIF-Article 1.0 Author-Name: Aldo Nove Title: Prodotti derivati Abstract: Classification-JEL: Keywords: Note: Pages:9-9 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=36958&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002002 Number: 2 Template-type: ReDIF-Article 1.0 Author-Name: Lorenzo Robotti Title: L'approccio economico al federalismo fiscale Abstract: L'approccio economico al federalismo fiscale - Local governance in its broadest form predates the modern nation-state. Contemporary local government arose from historical accident rather than by deliberate design and its subsequent evolution represents the outcome of constitutional reform, legislative change, political opportunism, popular agitation, urbanization, technical progress and a host of many other incidental influences. Scholars from a wide range of different disciplines have nonetheless sought to construct theoretical principles that can explain the nature of local government. We provide a synoptic review of the chief contributions of economics to contemporary understanding of local government in advanced democratic countries. In so doing we consider both normative economic theories of local government, which seek to provide a framework for how local government should be organized, and positive economic theories which attempt to explain why local government functions as it does. Classification-JEL: Keywords: Note: Pages:10-28 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=36959&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002003 Number: 3 Template-type: ReDIF-Article 1.0 Author-Name: Franco Osculati Title: La delega per attuare l'art. 119 della Costituzione Abstract: La delega per attuare l'art. 119 della Costituzione - The Italian Parliament has approved a new arrangement in regional and local financing. Due to wide economic and social differences in the country a larger decentralization entails serious problems in equalization. To cope with expenditures responsibilities of Regions, Provincial Authorities and Communes are divided in more important or fundamental functions and less important or discretionary functions. The former are equalized more generously "according to needs" and the latter only partially "according to fiscal capacities". This distinction seems not totally consistent with the Constitution as well not totally justifiable in terms of autonomy of territorial authorities and unity of their budgets. The question of revenue assignment is substantially unsolved. Regional and local taxes are not large enough and too much weak to warrant a true subnational fiscal autonomy. Last year the central state has abolished the communal tax on owner-occupied residential property. As a result accountability and fairness of municipal governments has been damaged. The new law does not remedy this error. In future regional and local authorities will extensively rely on a system of revenue-sharing. Classification-JEL: Keywords: Note: Pages:29-45 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=36960&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002004 Number: 4 Template-type: ReDIF-Article 1.0 Author-Name: Paola Valeria Renzi Title: Tributi ambientali, accertamento, Unioni di Comuni Abstract: Tributi ambientali, accertamento, Unioni di Comuni - The article points out the difficulties Regions will have to face in exerting real taxing autonomy because of the scanty possibility of implementation of taxraising practices that should not violate the principle of double taxation. Environment taxation, which might have some margins of operation, poses quite a lot of identification problems as far as the practice of legislation power is concerned. Art. 117 of the Italian Constitution does not attribute local authorities any possibility of direct exertion of legislative power, so that taxing autonomy is even more impaired. Thus the Author suggests that the raising of fiscal revenues should take place through the promotion of wider participation in the assessment of already existing tax arrangements by means of the creation of operative synergies via various forms of association, rather than by the imposition (in any case quite problematic) of new local taxes. Classification-JEL: Keywords: Note: Pages:46-60 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=36961&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002005 Number: 5 Template-type: ReDIF-Article 1.0 Author-Name: Alfredo Bardozzatti Author-Name: Emilio Vadal? Title: Il debito delle Amministrazioni locali in Italia Abstract: Il debito delle Amministrazioni locali in Italia - The paper provides a survey of the borrowing strategies of Italian local administrations. It examines the evolution of regulation about local government debt, outlining recent trends. In addition, it forecasts future normative scenarios informed by the decentralization process and Italian national budget policies. The implications of the "golden rule" clause and of the ceiling to indebtedness (tied to local entities? revenues) set by the Italian legislation are also accounted for, as is the impact of specific financial techniques such as derivatives instruments. The paper evaluates the margins that could afford a higher financial market control and recommends a few changes that could better align the regulations governing local bodies? resort to debt to a decentralized institutional structure. Classification-JEL: Keywords: Note: Pages:61-70 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=36962&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002006 Number: 6 Template-type: ReDIF-Article 1.0 Author-Name: Barbara Ermini Author-Name: Fabio Fiorillo Title: L'assetto federale e le forme di associazionismo intercomunale Abstract: L'assetto federale e le forme di associazionismo intercomunale - This paper reviews main motivations behind the constitution of local councils partnerships as they serve to devise decentralization pitfalls in order to the optimal dimension of government. To this aim, the paper focuses on one of such partnership, namely Unione di Comune (UdC). Some stylized facts are derived with regard to dimension, functions and finalities of Italian UdC and structural characteristics of associated councils. The financing issue has been analyzed under the heading of both ensuring adequate funding to promote partnerships and avoiding pressure on the national government?s budget and public finance in general. Theoretical considerations and empirical experience from abroad, such as inter communality in France, show that the assignment of an autonomous tax proves to be more efficient compared to una tantum or annual transfer or tax sharing. Finally, the paper offers an insight into the way UdC provides administrative functions and public services by mean of the Marche Region case study. Classification-JEL: Keywords: Note: Pages:77-96 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=36963&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002007 Number: 7 Template-type: ReDIF-Article 1.0 Author-Name: Raffaella Santolini Title: Una verifica empirica del ciclo elettorale nelle scelte di politica fiscale dei governi locali marchigiani Abstract: Una verifica empirica del ciclo elettorale nelle scelte di politica fiscale dei governi locali marchigiani - In this paper we conduct a dynamic panel data analysis using 246 municipalities of the Marche region in order to investigate the presence of electoral budget cycle in local tax setting. Results show that local governments significantly decrease property tax rate during the election year. Although incumbent politicians can choose the tax rate in a range from 4% to 7%, results highlight that the range is not a hindrance to engaging electoral competition at the local government level. Classification-JEL: Keywords: Note: Pages:97-108 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=36964&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002008 Number: 8 Template-type: ReDIF-Article 1.0 Author-Name: Bressi Isabella Bellini Title: Il forum di Prisma. La finanza degli Enti locali tra strumenti derivati e federalismo fiscale: una discussione sulle Marche Abstract: Classification-JEL: Keywords: Note: Pages:109-120 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=36965&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002009 Number: 9 Template-type: ReDIF-Article 1.0 Author-Name: Filippo Cossetti Title: Il glossario Abstract: Classification-JEL: Keywords: Note: Pages:121-126 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=36966&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002010 Number: 10 Template-type: ReDIF-Article 1.0 Author-Name: Novella Lodolini Title: Le politiche sociali nelle Marche: alcune evidenze dai bilanci consuntivi dei Comuni Abstract: Classification-JEL: Keywords: Note: Pages:127-142 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=36967&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002011 Number: 11 Template-type: ReDIF-Article 1.0 Author-Name: n.d. Title: Commenti: Massimo Cacciari; Oriano Giovannelli; Corrado Mariotti; Gabriele Paolucci Abstract: Classification-JEL: Keywords: Note: Pages:143-149 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=36968&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002012 Number: 12 Template-type: ReDIF-Article 1.0 Author-Name: Massimo Paci Title: Discriminazione di genere e partecipazione al mercato del lavoro Abstract: Classification-JEL: Keywords: Note: Pages:150-155 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=36969&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002013 Number: 13 Template-type: ReDIF-Article 1.0 Author-Name: Gianluca Busilacchi Title: Il reddito minimo universale di P. Van Parijs e Y. Vanderborght Abstract: Classification-JEL: Keywords: Note: Pages:156-166 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=36970&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002014 Number: 14 Template-type: ReDIF-Article 1.0 Author-Name: n.d. Title: Gli autori Abstract: Classification-JEL: Keywords: Note: Pages:167-168 Volume: 2009/2 Year: 2009 Issue:2 File-URL:http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=37065&Tipo=Articolo PDF File-Format: text/HTML Handle: RePEc:fan:pripri:v:html10.3280/PRI2009-002015 Number: 15