Fiscal Federalism

4a/2022: Fiscal federalism and territorial entities: analyses of recent problems and future perspectives

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  • Project duration: December 2008 - December 2022
  • Project status: ongoing
  • Funding:
    Internal funding EURAC (Project)

The allocation of financial and fiscal powers and intergovernmental financial relations are central elements of the political systems of federal and regional states. Furthermore, the constitutional foundations of financial relations are from time to time under revision, in order to adapt them to frequent challenges that result from continuous reforms and political dynamics at the supranational and national spheres of economic governance. As such, fiscal federalism is a highly relevant political but also scientific topic.

In addition, financial issues play a pivotal role in featuring the intergovernmental systems as a whole. Consequently, questions related to the assignment of financial responsibilities, as well as the balancing of autonomy and solidarity have to be comprehensively addressed, in order to fully understand the functioning of compound systems.

Hence "Fiscal Federalism" is subject of an intense and worldwide discussion. Despite of its strategic relevance in the political debate, there is overall inadequate knowledge about the term and this could lead to overemphasize the political considerations instead of including the socio-economic consequences in the debate. This risk affects both the central institutions and the subnational levels (regions and local entities).

The project understands the term in a broad sense, as it describes the distribution of powers and the intergovernmental relations in fiscal and financial matters with reference to federal or quasi-federal orders as well as hybrids in general.

The projects contribution to the current debate in the field is twofold. First, it examines European and non-European states, with federal or strong decentralized structures, from a comparative and legal perspective, in order to determine the main characteristics, to select best practices and to identify legal solutions to common problems. Second, the project investigates the financial regime of the autonomous Provinces of Trento and Bolzano, with the aim to detect the impact of the state reform on fiscal federalism as well as of the EU legislation and the EU economic governance on the degree of financial autonomy. In addition, in 2018/2019 the Institute plans to be engaged in the field of local finance combining a study of the case Trentino-South Tyrol with a wider comparative analysis.

Among the most relevant publications:

A. Valdesalici, Federalismo fiscale e responsabilizzazione politico-finanziaria. Comparazione giuridica ed esercizi di misurazione del diritto (ESI 2018).

A. Valdesalici, F. Palermo (eds.), Comparing Fiscal Federalism (Brill 2018).

A. Valdesalici, Autonomia finanziaria e specialità: un modello per sei sistemi ad alto tasso di differenziazione, in F. Palermo, S. Parolari (eds.), Le variabili della specialità. Evidenze e riscontri tra soluzioni istituzionali e politiche settoriali (ESI 2018), pp. 161-198.

A. Valdesalici, Features and trajectories of fiscal federalism in Italy, in: S. A. Lütgenau (ed.), Fiscal Federalism and Fiscal Decentralization in Europe. Comparative Case Studies on Spain, Austria, the United Kingdom and Italy (Studienverlag 2014), pp. 73-101.

F. Palermo, S. Parolari, A.Valdesalici (eds.), Federalismo fiscale e autonomie territoriali: lo stato dell’arte nell’Euregio Tirolo - Alto Adige/Südtirol – Trentino (Cedam 2013).

F. Palermo, M. Nicolini (eds.), Federalismo fiscale in Europa Esperienze straniere e spunti per il caso italiano (ESI 2012).

Several contributions in: "Le Istituzioni del Federalismo”, n. 1, 2012 (“Regioni a statuto speciale e federalismo fiscale”)

E. Alber, A.Valdesalici, Reforming fiscal federalism in Europe: where does the pendulum swing?, in L'Europe en Formation, n. 1, 2012, pp. 325-366.

S. Parolari, A. Valdesalici, La riforma dell’ordinamento finanziario in Italia tra autonomia e solidarietà, in REAF- Revista d'Estudis Autonòmics i Federals (peer reviewed journal), IEA - Institut d' Estudis Autonòmics, n. 14, 2011, 67-113

E. Alber, F. Palermo, S. Parolari (eds.), Federalismo fiscale: una sfida comparata (Cedam, 2011).

A. Valdesalici, Federalismo fiscale e autonomie speciali: il nuovo assetto finanziario del Trentino-Alto Adige/Südtirol, in Federalismi.it, n. 10, 2010.

Publications
Where does financial responsibility lie? Emerging paradigms from a comparison between Germany and Spain
Valdesalici A (2021)
Internet

More information: http://50shadesoffederalism.com/theory/where-does-financial- ...

https://hdl.handle.net/10863/16894

Costituzioni finanziarie e riforme: Italia e Spagna a confronto
Palermo F, Parolari S, Valdesalici A (2020)
Napoli: Edizioni Scientifiche Italiane
978-88-495-4329-2
(Ius publicum europaeum, nuova serie)
Edited book

https://hdl.handle.net/10863/15280

Introduzione al volume: l'importanza di fare un bilancio
Parolari S, Valdesalici A (2020)
Contribution in book
Costituzioni finanziarie e riforme: Italia e Spagna a confronto

More information: http://www.eurac.edu/en/research/Publications/Pages/publicat ...

https://hdl.handle.net/10863/15997

Riforma del federalismo fiscale e Regioni speciali: gli opposti a volte si attraggono
Valdesalici A (2020)
Contribution in book
Costituzioni finanziarie e riforme: Italia e Spagna a confronto

More information: http://www.eurac.edu/en/research/Publications/Pages/publicat ...

https://hdl.handle.net/10863/16094

Fiscal Federalism
Kumar Sharma C, Valdesalici A (2020)
Contribution in book
Max Planck Encyclopaedia of Comparative Constitutional Law

More information: https://oxcon.ouplaw.com/view/10.1093/law-mpeccol/law-mpecco ...

https://hdl.handle.net/10863/15886

Measuring Fiscal Responsibility: from “Law in Books” to “Law in Action”
Valdesalici A (2020)
Contribution in book
The Value of Comparative Federalism: the Legacy of Ronald L. Watts

More information: https://www.taylorfrancis.com/chapters/ronald-watts-nico-ste ...

https://hdl.handle.net/10863/16089

Regionalismo differenziato e autonomie speciali: analogie reali o ipotetiche?
Valdesalici A, Parolari S (2019)
Presentation/Speech

Conference: Aisre 2019 Annual Conference | L'Aquila | 16.9.2019 - 18.9.2019

https://hdl.handle.net/10863/11955

Autonomia finanziaria e specialità regionale: un modello e sei ordinamenti giuridici
Valdesalici A (2019)
Presentation/Speech

Conference: Italia e Spagna| Costituzioni finanziarie a confronto | Bolzano : 30.5.2019 - 31.5.2019

https://hdl.handle.net/10863/12408

The peregrinations of fiscal federalism: past, present and future of a research agenda
Valdesalici A (2019)
Contribution in book
A Research Agenda for Federalism Studies

More information: https://www.e-elgar.com/shop/a-research-agenda-for-federalis ...

https://hdl.handle.net/10863/11945

L’impatto delle governance economica sull’autonomia finanziaria
Valdesalici A (2019)
Contribution in book
EU-Mitgliedschaft und Südtirols Autonomie II: die Auswirkungen der EU-Mitgliedschaft auf die Autonomie des Landes Südtirol am Beispiel ausgewählter Gesetzgebungs- und Verwaltungskompetenzen - eine Fortsetzung ; Handbuch

https://hdl.handle.net/10863/11941

Quando la forma incide sulla sostanza: le fonti (e le sorti) del federalismo fiscale in Italia
Parolari S (2019)
Presentation/Speech

Conference: Italia e Spagna| Costituzioni finanziarie a confronto | Bolzano : 30.5.2019 - 31.5.2019

https://hdl.handle.net/10863/12477

Irreversibly different. A country study of constitutional asymmetry in Italy
Palermo F, Valdesalici A (2019)
Contribution in book
Constitutional Asymmetry in Multinational Federalism - Managing multinationalism in multi-tiered systems

https://hdl.handle.net/10863/7736

Features & developments of constitutional asymmetries in Italian regionalism
Palermo F, Valdesalici A (2018)
Presentation/Speech

Conference: Constitutional asymmetry in multi-tiered multinational systems | Antwerp | 23.4.2018 - 24.4.2018

(Fiscal) federalism in the making
Valdesalici A (2018)
Presentation/Speech
Autonomia finanziaria e specialità: un modello per sei ordinamenti giuridici ad alta differenziazione
Valdesalici A (2018)
Presentation/Speech
Comparing Fiscal Federalism
Valdesalici A, Palermo F (2018)
Leiden-Boston: Brill-Nijhoff
978-90-04-34093-0
(Studies in Territorial and Cultural Diversity Governance)
Edited book

https://hdl.handle.net/10863/6298

Federalismo fiscale e responsabilizzazione politico-finanziaria: comparazione giuridica ed esercizi di misurazione del diritto
Valdesalici A (2018)
Napoli: Edizioni Scientifiche Italiane
978-88-495-3692-8
(Collana del Dipartimanto di Scienze Giuridiche dell'Università di Verona)
Authored book

https://hdl.handle.net/10863/7345

A Post Scriptum to Ron Watts: The Trajectory of Fiscal Federalism
Palermo F (2018)
Contribution in book
Comparing Fiscal Federalism

https://hdl.handle.net/10863/7687

L'autonomia finanziaria alla prova della democrazia partecipativa nelle Province autonome di Trento e Bolzano
Valdesalici A, Trettel M (2018)
Contribution in book
Politika 2018. Autonomiekonvent und Consulta Die Reform des Autonomiestatuts der Region Trentino-Alto Adige/Südtirol: partizipative Prozesse im Vergleich. Convenzione sull’Autonomia e Consulta La riforma dello Statuto d’autonomia della Regione Trentino-Alto Adige/Südtirol: processi partecipativi a confronto

https://hdl.handle.net/10863/8383

Defining fiscal federalism
Valdesalici A (2018)
Contribution in book
Comparing Fiscal Federalism

More information: https://doi.org/10.1163/9789004340954_003

https://doi.org/10.1163/9789004340954_003

https://hdl.handle.net/10863/8181

Autonomia finanziaria e specialità: un modello per sei sistemi ad alto tasso di differenziazione
Valdesalici A (2018)
Contribution in book
Le variabili della specialità: evidenze e riscontri tra soluzioni istituzionali e politiche settoriali

https://hdl.handle.net/10863/7709

The financial regime of the autonomous Province of Bolzano/Bozen
Valdesalici A (2017)
Presentation/Speech

Conference: Delegation of the group of experts on Gagauzia, Study visit to South Tyrol | Bolzano | 19.9.2017 - 20.9.2017

Unable to pay: local authorities in financial difficulty – the Italian case
Palermo F, Parolari S, Valdesalici A (2017)
Council of Europe
Report

https://hdl.handle.net/10863/7658

Federalismo fiscale e responsabilizzazione: declinazione giuridica comparata di un principio politico-finanziario
Valdesalici A (2017)
PhD thesis

https://hdl.handle.net/10863/17325

Financial autonomy and Italian regionalism: walking backward like a crab?
Palermo F, Parolari S, Valdesalici A (2016)
Council of Europe
Report

https://hdl.handle.net/10863/7659

Italy
Palermo F, Parolari S, Valdesalici A (2016)
Contribution in book
Regionalisation trends in European countries 2007-2015: a study by members of the Group of Independent Experts of the European Charter of Local Self-Government

More information: https://rm.coe.int/168071aa29

https://hdl.handle.net/10863/8991

Federalismo fiscale e autonomie territoriali: lo stato dell' arte nell' Euregio Tirolo - Alto Adige/Südtirol - Trentino
Palermo F, Parolari S, Valdesalici A (2013)
Padova: Cedam
978-88-13-32902-0
(Ius publicum europaeum)
Edited book

https://hdl.handle.net/10863/7207

Federalismo fiscale in Europa: esperienze straniere e spunti per il caso italiano
Palermo F, Nicolini M (2012)
Napoli [u.a.]: Edizioni scientifiche italiane
978-88-495-2335-5
(Diritto costituzionale italiano ed europeo)
Edited book

https://hdl.handle.net/10863/6807

Federalismo fiscale: una sfida comparata
Palermo F, Alber E, Parolari S (2011)
Padova: Cedam
978-88-13-31906-9
(Ius publicum europaeum)
Edited book

https://hdl.handle.net/10863/7169

Federalismo fiscale tra differenziazione e solidarietà: profili giuridici italiani e comparati
Woelk J (2010)
Bolzano: Eurac Research
978-88-88906-54-6
(EURAC book)
Edited book

https://hdl.handle.net/10863/7033

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