Local autonomy, accountability and a new local tax: the Italian debate

The purpose of this paper is to debate the main proposals for giving back to the Italian communes greater fiscal autonomy. First, the present system of local finance is briefly described. Then, the proposals to assign to the local governments a property tax and a communal services tax (TASCO) are discussed on the basis of the two principles (accountability and benefit principle) associated with the widening of local fiscal autonomy. -Author