IDEAS home Printed from https://ideas.repec.org/a/fan/epepep/vhtml10.3280-ep2015-003002.html
   My bibliography  Save this article

L?impatto della contabilità euro-compatibile in un?auspicabile evoluzione del patto di stabilità interno

Author

Listed:
  • Massimiliano Ferraresi
  • Leonzio Rizzo

Abstract

In questo contributo si discute come il saldo utile per individuare l?obiettivo del patto di stabilità interno, calcolato utilizzando la contabilità euro-compatibile, possa portare ad una ripartizione dell?indebitamento consolidato della PA molto diversa da quella che si avrebbe utilizzando la contabilità di competenza mista, attualmente usata per calcolare l?obiettivo del patto di stabilità interno per i comuni. La contabilità euro-compatibile classifica infatti alcune voci rilevanti del conto corrente per cassa, che invece nella contabilità di competenza mista sono classificate per competenza ed inoltre elimina dal conto capitale le voci relative alle partite finanziarie. Si utilizzano i dati dei consuntivi 2009-2011 aggregati per i comuni italiani applicando la contabilità euro-compatibile e quella di competenza mista. Quindi si approfondisce il ruolo delle partite finanziarie e degli aggiustamenti contabili, necessari a raccordare le due contabilità, analizzando la loro distribuzione distinta per zona geografica e per regione: il contributo all?indebitamento varia, sia a livello di comparto comunale, che tra un comune e l?altro a seconda della contabilità utilizzata.

Suggested Citation

  • Massimiliano Ferraresi & Leonzio Rizzo, 2015. "L?impatto della contabilità euro-compatibile in un?auspicabile evoluzione del patto di stabilità interno," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2015(3), pages 31-57.
    • Handle: RePEc:fan:epepep:v:html10.3280/ep2015-003002
    as

    Download full text from publisher

    File URL: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=56549&Tipo=ArticoloPDF
    Download Restriction: Single articles can be downloaded buying download credits, for info: https://www.francoangeli.it/DownloadCredit
    ---><---

    As the access to this document is restricted, you may want to look for a different version below or search for a different version of it.

    Other versions of this item:

    References listed on IDEAS

    as
    1. (IFS), Institute for Fiscal Studies & Mirrlees, James (ed.), 2011. "Tax By Design: The Mirrlees Review," OUP Catalogue, Oxford University Press, number 9780199553747.
    2. John Creedy, 2004. "Survey Reweighting For Tax Microsimulation Modelling," Research on Economic Inequality, in: Studies on Economic Well-Being: Essays in the Honor of John P. Formby, pages 229-249, Emerald Group Publishing Limited.
    3. Rosengard, Jay K., 2012. "The Tax Everyone Loves to Hate: Principle of Property Tax Reform," Scholarly Articles 9642636, Harvard Kennedy School of Government.
    4. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
    5. Marika Cabral & Caroline Hoxby, 2012. "The Hated Property Tax: Salience, Tax Rates, and Tax Revolts," NBER Working Papers 18514, National Bureau of Economic Research, Inc.
    6. Oates, Wallace E, 1969. "The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis," Journal of Political Economy, University of Chicago Press, vol. 77(6), pages 957-971, Nov./Dec..
    7. Oates, Wallace E., 2005. "Property taxation and local public spending: the renter effect," Journal of Urban Economics, Elsevier, vol. 57(3), pages 419-431, May.
    8. Daniele Pacifico, 2014. "Reweight: a stata module to reweight survey data to external totals," Working Papers 5, Department of the Treasury, Ministry of the Economy and of Finance.
    9. Mr. John Norregaard, 2013. "Taxing Immovable Property Revenue Potential and Implementation Challenges," IMF Working Papers 2013/129, International Monetary Fund.
    10. Simone Pellegrino, 2007. "L?ici: una valutazione a un decennio dalla sua introduzione," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2007(5-6), pages 143-170.
    11. Daniele Pacifico, 2014. "sreweight: A Stata command to reweight survey data to external totals," Stata Journal, StataCorp LLC, vol. 14(1), pages 4-21, March.
    12. Bruno Bises & Antonio ScialÃ, 2014. "The Taxation of Owner-Occupied House in Italy: 1974-2014," Public Finance Research Papers 7, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    13. Leonzio Rizzo & Massimiliano Ferraresi & Luigi Marattin, 2013. "Dal saldo del patto di stabilita' interno al saldo euro-compatibile: un'applicazione ai Comuni dell'Emilia-Romagna," Working Papers 2013182, University of Ferrara, Department of Economics.
    14. Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2012. "Assessing the Distributional Effects of Housing Taxation in Italy: a Microsimulation Approach," CESifo Economic Studies, CESifo Group, vol. 58(3), pages 495-524, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Giovanna Messina & Marco Savegnago, 2015. "Le imposte sulla prima casa in Italia, un equilibrio difficile fra decentramento e redistribuzione," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2015(3), pages 5-29.
    2. François Geerolf & Thomas Grjebine, 2018. "Property Tax Shocks and Macroeconomics," Working Papers 2018-03, CEPII research center.
    3. Füss, Roland & Lerbs, Oliver, 2017. "Do local governments tax homeowner communities differently?," ZEW Discussion Papers 17-036, ZEW - Leibniz Centre for European Economic Research.
    4. Mihály Szoboszlai, 2018. "Disaggregated Household Incomes in Hungary Based on the Comparative Analysis of the Reweighted Household Surveys of 2010 and 2015," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 17(2), pages 99-123.
    5. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    6. Elinder, Mikael & Persson, Lovisa, 2017. "House price responses to a national property tax reform," Journal of Economic Behavior & Organization, Elsevier, vol. 144(C), pages 18-39.
    7. Vanda Almeida & Salvador Barrios & Michael Christl & Silvia Poli & Alberto Tumino & Wouter Wielen, 2021. "The impact of COVID-19 on households´ income in the EU," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 19(3), pages 413-431, September.
    8. Edoardo Di Porto & Tommaso Oliviero & Annalisa Tirozzi, 2021. "The economic effects of immovable property taxation: A review of the Italian experience," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2021(1), pages 25-43.
    9. Julio López Laborda & Carmen Marín González & Jorge Onrubia, 2018. "Tipo reducido, superreducido y exenciones en el IVA: una estimación de sus efectos recaudatorios y distributivos a partir de las encuestas de hogares," Studies on the Spanish Economy eee2018-23, FEDEA.
    10. Elinder, Mikael & Persson, Lovisa, 2014. "Property taxation, bounded rationality and housing prices," Working Paper Series 2014:4, Uppsala University, Department of Economics.
    11. Tri Vi Dang & Xiaoxi Liu & Florian Morath, 2022. "Taxation, Information Acquisition, and Trade in Decentralized Markets: Theory and Test," Working Papers 2022-08, Faculty of Economics and Statistics, Universität Innsbruck.
    12. Stefano Boscolo, 2020. "On the Horizontal Inequity Effect of the Erosion of the PIT Base: The Case of Italy," Department of Economics 0176, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
    13. Stefano Boscolo, 2019. "Quantifying the Redistributive Effect of the Erosion of the Italian Personal Income Tax Base: A Microsimulation Exercise," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2019(2), pages 39-80.
    14. Eric J. Brunner & Jon Sonstelie, 2006. "California's School Finance Reform: An Experiment in Fiscal Federalism," Working papers 2006-09, University of Connecticut, Department of Economics.
    15. Ignacio Lozano-Espitia & Diana Ricciulli-Marin, 2017. "¿Está Afectando el Impuesto Predial el Precio de la Vivienda en Bogotá? Un Análisis Basado en la Econometría Espacial," Borradores de Economia 1016, Banco de la Republica de Colombia.
    16. Bordignon, Massimo & Grembi, Veronica & Piazza, Santino, 2017. "Who do you blame in local finance? An analysis of municipal financing in Italy," European Journal of Political Economy, Elsevier, vol. 49(C), pages 146-163.
    17. Oliviero, Tommaso & Scognamiglio, Annalisa, 2019. "Property tax and property values: Evidence from the 2012 Italian tax reform," European Economic Review, Elsevier, vol. 118(C), pages 227-251.
    18. Panos Tsakloglou & Francesco Figari & Alari Paulus & Holly Sutherland & Gerlinde Verbist & Francesca Zantomio, 2012. "Taxing home ownership: distributional effects of including net imputed rent in taxable income," EcoMod2012 4323, EcoMod.
    19. Kalkuhl, Matthias & Fernandez Milan, Blanca & Schwerhoff, Gregor & Jakob, Michael & Hahnen, Maren & Creutzig, Felix, 2017. "Fiscal Instruments for Sustainable Development: The Case of Land Taxes," MPRA Paper 78652, University Library of Munich, Germany.
    20. Holm-Hadulla, Fédéric, 2020. "Fiscal equalization and the tax structure," Regional Science and Urban Economics, Elsevier, vol. 81(C).

    More about this item

    Keywords

    patto di stabilità interno; indebitamento netto; saldo euro-compatibile; saldo di competenza mista; partite finanziarie; aggiustamenti contabili;
    All these keywords.

    JEL classification:

    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fan:epepep:v:html10.3280/ep2015-003002. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stefania Rosato (email available below). General contact details of provider: http://www.francoangeli.it/riviste/sommario.aspx?IDRivista=16 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.