L’Evoluzione dei Tributi Locali in Italia dall’Unificazione al 1970:Politiche, Assetti Istituzionali e Gettito

Abstract

. This paper looks at the role of tax decentralization in the Italian history of Public Finance from the beginning of the Italian Unification to the years before the set-up of Regional governments. The role of the benefit principles in the local tax assignments is discussed. The analysis also includes some updated data on local public expenditures and taxes from 1861 to 1970