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

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Author(s): Silvia Fedeli

Journal: Journal of Politics and Law
ISSN 1913-9047

Volume: 3;
Issue: 2;
Date: 2010;
Original page

ABSTRACT
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.

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