Measuring horizontal fiscal imbalance
The case of Italian municipalities
Bibliographic Data
| ID | 6301855 |
|---|---|
| Authors | Giuseppe Di Liddo (0000-0001-5552-0087, University of Bari Aldo Moro), Ernesto Longobardi (0000-0002-4794-9569, University of Bari Aldo Moro), Francesco Porcelli (0000-0002-3625-6417, University of Warwick, corresponding author) |
| Year | 2016 |
| Volume | 42 |
| Issue | 3 |
| Pages | 385-419 |
| Publication date | 2016-05-03 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Local Government Studies (JOURNAL) |
| Journal identifiers | ISSN: 0300-3930 • E-ISSN: 1743-9388 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/03003930.2016.1150836 |
| OpenAlex | W1017143504 |
| Language | EN |
| Citations received | 3 |
| References cited | 18 |
In the literature on fiscal federalism, vertical fiscal imbalance has been widely studied, while the theme of horizontal fiscal imbalance and inequality among local governments, due to differences in their fiscal capacities, has been less explored. This article contributes to fill the gap. A new method to compute fiscal capacities based on regression analysis is proposed, which can overcome some of the drawbacks of traditional methods such as the representative tax system. This new approach is then employed to evaluate the fiscal capacities of Italian municipalities over the period 2002–2010. Finally two global measures of the horizontal fiscal imbalance are used to evaluate the equity implication of a major policy change occurred in 2008 in Italian municipal finance
Decentralization · Economics · Equity (law · fiscal federalism · Fiscal imbalance · Fiscal policy · Fiscal union · Geography · Horizontal and vertical · Inequality · Macroeconomics · Market economy · Political science · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization
Fiscal Federalism
On the Pooling of Time Series and Cross Section Data
Assessment and Measurement of Regional Integration
Bridging the Economic Divide Within Countries
Public Expenditures, Taxes, and the Distribution of Income
Fiscal Federalism in Australia
Beyond Gaps and Imbalances
Beyond the Fiction of Federalism
Fiscal Capacity Equalisation in Tanzania
| Unique citing works | 3 |
|---|---|
| Citations per year | 0,75 |
| Citation span | 2022 - 2025 (4) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 3 |