Tax expenditures negli Enti territoriali

According to EU Commission, “The use of tax expenditures in times of fiscal consolidation, Economic papers, July 2014”, while central government tax expenditures reports are widely covered, tax expenditures related to local taxes seem to be less frequently recorded. This is partly due to the heterogeneity of the taxes applied by local and regional entities. There are several important issues in the reporting of tax expenditures such as whether it should cover all levels of government or only national government. The paper concentrates on this topic, focusing on tax expenditures of Italian local governments, and evidencing the overlap risk, between local direct expenditures and central government tax expenditures, due to a recent Italian tax reform.