Tax Autonomy and Distributive Policies of the Italian Municipalities: The Case of the Region Emilia Romagna

  •  Silvia Fedeli    


On the basis of a panel-data containing final budget-sheets and structural data of all the municipalities of the region Emilia-Romagna from 1998 to 2004, we study the evolution of the municipalities’ public finances in a period of remarkable institutional changes related to fiscal federalism.

The econometric analysis shows how the local tax setting is affected by the traditional local internal variables, by the political/fiscal orientation of the central governments’ ruling coalitions and by the latter attitude to devolution of functions to lower level governments. Unexpectedly, the municipal governments exploit a form of fiscal illusion with their local electorate.

This work is licensed under a Creative Commons Attribution 4.0 License.
  • ISSN(Print): 1913-9047
  • ISSN(Online): 1913-9055
  • Started: 2008
  • Frequency: quarterly

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