文章基本信息

标题：Tax Autonomy and Distributive Policies of the Italian Municipalities: The Case of the Region Emilia Romagna
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作者：Silvia Fedeli
期刊名称：Journal of Politics and Law
印刷版ISSN：1913-9047
电子版ISSN：1913-9055
出版年度：2014
卷号：3
期号：2
页码：63
DOI：10.5539/jpl.v3n2p63
语种：English
出版社：Canadian Center of Science and Education
摘要：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.