Under the bill Administrative Unification municipalities could finance themselves with local taxes, duties and surcharges on direct taxes. The small municipalities were financed primarily with surtax land. This imposed rigidities in their budgets because the increased surtax was subject to extra strong limitations. The provincial capitals, however, financed themselves with direct taxes. These tax revenues were also difficult to increase because they were imposed on basic commodities and were very regressive. Their increase could have high social costs.
In base alla legge di Unificazione amministrativa i comuni potevano finanziarsi con imposte locali , dazi e sovrimposte sule imposte dirette. I comuni di piccole dimensioni si finanziavano fondamentalmente con la sovrimposta fondiaria. Ciò imponeva delle rigidità nei loro bilanci perché l'incremento della sovrimposta era soggetto a forti limitazioni. I comuni capoluogo di provincia, invece, utilizzavano soprattutto i dazi. Anche queste entrate fiscali erano molto rigide perché colpivano beni di prima necessità ed erano molto regressive. Il loro incremento poteva avere costi sociali elevati.
Comuni capoluogo di provincia e piccoli comuni tra l'Unificazione amministrativa ed il 1912 / Vaccaro, Rosa. - STAMPA. - (2011), pp. 224-243.
Comuni capoluogo di provincia e piccoli comuni tra l'Unificazione amministrativa ed il 1912
VACCARO, Rosa
2011
Abstract
Under the bill Administrative Unification municipalities could finance themselves with local taxes, duties and surcharges on direct taxes. The small municipalities were financed primarily with surtax land. This imposed rigidities in their budgets because the increased surtax was subject to extra strong limitations. The provincial capitals, however, financed themselves with direct taxes. These tax revenues were also difficult to increase because they were imposed on basic commodities and were very regressive. Their increase could have high social costs.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.