The internal stability pact is a necessary rule to let Italy fulfil the Stability and Growth Pact: however the accounting rule used in the two cases are different. In particular we compare the European accounting rules with the rules currently used to compute the deficit targeted by the internal stability pact. By using aggregate financial data on Italian municipalities for the period 2009-2011 and for municipalities of Emilia Romagna we compute the deficit: the contribution of municipalities to the national deficit is different according to the accounting system we use.

Dal saldo del patto di stabilità interno al saldo euro-compatibile: un’applicazione ai comuni dell’Emilia Romagna

FERRARESI, Massimiliano;RIZZO, Leonzio Giuseppe
2015

Abstract

The internal stability pact is a necessary rule to let Italy fulfil the Stability and Growth Pact: however the accounting rule used in the two cases are different. In particular we compare the European accounting rules with the rules currently used to compute the deficit targeted by the internal stability pact. By using aggregate financial data on Italian municipalities for the period 2009-2011 and for municipalities of Emilia Romagna we compute the deficit: the contribution of municipalities to the national deficit is different according to the accounting system we use.
2015
Ferraresi, Massimiliano; Marattin, Luigi; Rizzo, Leonzio Giuseppe
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11392/2333989
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