The struggle for a balance between pluralism and context-specific interests, on the one side, and of unity, equity and solidarity, on the other side, calls for a constant maintenance of the rules entrenched in the fiscal constitutions.

The same applies to the current challenges, resulting from both the supranational sphere of economic governance and the domestic claims for enhanced decentralization. These are also emblematic in explaining the dynamic nature of the financial settings. It is not by chance then that federal and regional States frequently engage in reforming processes of their fiscal constitutions, including the implementing legislation.

The approach of this research cluster is comparative, and the analysis is carried on mainly from a legal perspective. Contaminations with other discipline are also present. The case-studies are selected among federal and regional States around the globe, with a special focus on European system. Institutional asymmetries (in particular on the financial regime of the Autonomous Provinces of Trento and Bolzano/Bozen) are also a field of attention.