I Comuni italiani e l’autonomia finanziaria: una scomoda opportunità?

Italian local governments’ fiscal autonomy since the early 1990s has been affected by three main factors. The wider process of fiscal decentralisation in Italy, political concerns for the reduction of fiscal pressure, and finally the wider economic trends, in particular the economic and financial crisis of 2008 and the related problems of public budget balance and growth of the Italian public debt. This paper analyses the opportunities for local governments’ fiscal autonomy, starting with the local tax on immovable property, and then focusing on other, less analysed sources of financing, such as tourist taxes, special contributions, ear-marked taxes and urban development charges. Potential routes towards increased fiscal autonomy are proposed and existing financial and political constraints are assessed.