{"id":126950,"date":"2023-01-08T18:03:29","date_gmt":"2023-01-08T18:03:29","guid":{"rendered":"https:\/\/swissfederalism.ch\/?page_id=126950"},"modified":"2023-01-09T15:11:38","modified_gmt":"2023-01-09T15:11:38","slug":"ebook","status":"publish","type":"page","link":"https:\/\/swissfederalism.ch\/fr\/ebook\/","title":{"rendered":"E-Book"},"content":{"rendered":"

[vc_row unlock_row_content=\u00a0\u00bbyes\u00a0\u00bb row_height_percent=\u00a0\u00bb0″ override_padding=\u00a0\u00bbyes\u00a0\u00bb h_padding=\u00a0\u00bb2″ top_padding=\u00a0\u00bb5″ bottom_padding=\u00a0\u00bb2″ overlay_alpha=\u00a0\u00bb100″ gutter_size=\u00a0\u00bb100″ column_width_percent=\u00a0\u00bb100″ shift_y=\u00a0\u00bb0″ z_index=\u00a0\u00bb0″ style=\u00a0\u00bbinherited\u00a0\u00bb][vc_column column_width_use_pixel=\u00a0\u00bbyes\u00a0\u00bb align_horizontal=\u00a0\u00bbalign_center\u00a0\u00bb gutter_size=\u00a0\u00bb3″ overlay_alpha=\u00a0\u00bb100″ shift_x=\u00a0\u00bb0″ shift_y=\u00a0\u00bb0″ shift_y_down=\u00a0\u00bb0″ z_index=\u00a0\u00bb0″ medium_width=\u00a0\u00bb100″ mobile_width=\u00a0\u00bb0″ zoom_width=\u00a0\u00bb0″ zoom_height=\u00a0\u00bb0″ width=\u00a0\u00bb1\/1″ column_width_pixel=\u00a0\u00bb900″][vc_custom_heading heading_semantic=\u00a0\u00bbh3″ text_size=\u00a0\u00bbh1″ sub_lead=\u00a0\u00bbyes\u00a0\u00bb sub_reduced=\u00a0\u00bbyes\u00a0\u00bb text_align=\u00a0\u00bbtext-center\u00a0\u00bb subheading=\u00a0\u00bbUne dissertation sur le th\u00e8me de l’autonomie diff\u00e9renci\u00e9e.
\nEn achetant l’un des produits disponibles ici, vous contribuez \u00e0 soutenir les activit\u00e9s de notre association.\u00a0\u00bb uncode_shortcode_id=\u00a0\u00bb114321″ text_color_type=\u00a0\u00bbuncode-palette\u00a0\u00bb text_color_solid=\u00a0\u00bb#ff0000″]<\/p>\n

E-Book<\/mark><\/h1>\n

\u00a0<\/span><\/h3>\n

[\/vc_custom_heading][\/vc_column][\/vc_row][vc_row unlock_row_content=\u00a0\u00bbyes\u00a0\u00bb row_height_percent=\u00a0\u00bb0″ override_padding=\u00a0\u00bbyes\u00a0\u00bb h_padding=\u00a0\u00bb5″ top_padding=\u00a0\u00bb2″ bottom_padding=\u00a0\u00bb2″ overlay_alpha=\u00a0\u00bb50″ gutter_size=\u00a0\u00bb3″ column_width_percent=\u00a0\u00bb100″ shift_y=\u00a0\u00bb0″ z_index=\u00a0\u00bb0″][vc_column width=\u00a0\u00bb1\/1″][vc_separator sep_color=\u00a0\u00bb,Default\u00a0\u00bb][\/vc_column][\/vc_row][vc_row unlock_row_content=\u00a0\u00bbyes\u00a0\u00bb row_height_percent=\u00a0\u00bb0″ override_padding=\u00a0\u00bbyes\u00a0\u00bb h_padding=\u00a0\u00bb5″ top_padding=\u00a0\u00bb2″ bottom_padding=\u00a0\u00bb0″ overlay_alpha=\u00a0\u00bb50″ gutter_size=\u00a0\u00bb3″ column_width_percent=\u00a0\u00bb100″ shift_y=\u00a0\u00bb0″ z_index=\u00a0\u00bb0″][vc_column column_width_percent=\u00a0\u00bb100″ gutter_size=\u00a0\u00bb3″ expand_height=\u00a0\u00bbyes\u00a0\u00bb overlay_alpha=\u00a0\u00bb50″ border_color=\u00a0\u00bbcolor-gyho\u00a0\u00bb border_style=\u00a0\u00bbsolid\u00a0\u00bb shift_x=\u00a0\u00bb0″ shift_y=\u00a0\u00bb0″ shift_y_down=\u00a0\u00bb0″ z_index=\u00a0\u00bb0″ medium_width=\u00a0\u00bb0″ mobile_width=\u00a0\u00bb0″ width=\u00a0\u00bb1\/3″ css=\u00a0\u00bb.vc_custom_1613380381518{border-right-width: 1px !important;padding-right: 20px !important;}\u00a0\u00bb][vc_icon icon_image=\u00a0\u00bb126957″ icon_color=\u00a0\u00bbaccent\u00a0\u00bb background_style=\u00a0\u00bbfa-rounded\u00a0\u00bb heading_semantic=\u00a0\u00bbh1″ text_font=\u00a0\u00bbfont-762333″ text_size=\u00a0\u00bbh1″ text_weight=\u00a0\u00bb500″ text_height=\u00a0\u00bbfontheight-179065″ text_space=\u00a0\u00bbfontspace-781688″ linked_title=\u00a0\u00bbyes\u00a0\u00bb title=\u00a0\u00bbIl Federalismo Fiscale e il Regionalismo differenziato: il divario nord-sud\u00a0\u00bb uncode_shortcode_id=\u00a0\u00bb939420″ icon_color_type=\u00a0\u00bbuncode-palette\u00a0\u00bb]<\/p>\n

par Francesco La Galia<\/span><\/h3>\n

Travail de ma\u00eetrise \u00e9crit par Francesco La Galia en langue italienne<\/em><\/span><\/h3>\n

[\/vc_icon][vc_column_text uncode_shortcode_id=\u00a0\u00bb202042″]<\/p>\n

\n

CAPITOLO PRIMO \u2013 IL FEDERALISMO FISCALE <\/span><\/h4>\n

1.1 Cos\u2019\u00e8 il Federalismo: concetto e origini 8 <\/span><\/p>\n

1.2 Teoria sul Federalismo Fiscale 10 <\/span><\/p>\n

1.3 Argomenti economici a favore del decentramento 15 <\/span><\/p>\n

1.3.1 Il teorema di Oates (efficienza allocativa) 18 <\/span><\/p>\n

1.3.1.1 I limiti del teorema di Oates 21 <\/span><\/p>\n

1.3.2 La congettura di Tiebout (concorrenza fiscale) 23 <\/span><\/p>\n

1.3.2.1 I limiti del modello di Tiebout 27 <\/span><\/p>\n

1.3.3 Teoria dei Club di Buchanan: la dimensione ottima 28 <\/span><\/p>\n

1.3.4 Le teorie della seconda generazione: Teoria del leviatano. 35 <\/span><\/p>\n

1.3.5 Accountability. 36 <\/span><\/p>\n

1.3.6 Teoria \u201cYardstick competition\u201d. 37 <\/span><\/p>\n

1.3.7 Teoria \u201cLaboratory federalism\u201d 38 <\/span><\/p>\n

1.3.8 Maggiore crescita?. 40 <\/span><\/p>\n

1.4 Argomenti non economici a favore del federalismo 41 <\/span><\/p>\n

1.5 Argomenti contrari al federalismo. 44 <\/span><\/p>\n

1.6 Considerazioni conclusive 49 <\/span><\/p>\n

CAPITOLO SECONDO \u2013 IL FEDERALISMO FISCALE: IL FINANZIAMENTO <\/span><\/h4>\n

2.1 Tax Assignment. 51 <\/span><\/p>\n

2.1.1 Teoria tradizionale di Musgrave e Oates 52 <\/span><\/p>\n

2.1.2 Teoria del Leviatano di Brennan e Buchanan 55 <\/span><\/p>\n

2.1.3 Approccio positivo di Hettich e Winer 57 <\/span><\/p>\n

2.2 Tre metodi per finanziare gli enti locali 58 <\/span><\/p>\n

2.2.1 Le entrate proprie 60 <\/span><\/p>\n

2.2.2 I trasferimenti 65 <\/span><\/p>\n

2.2.3 Le tariffe, le imposte, le tasse 70 <\/span><\/p>\n

2.3 Le imposte locali \u201cottime\u201d 71 <\/span><\/p>\n

2.3.1 Imposte sugli immobili (patrimoniali). 72 <\/span><\/p>\n

2.3.2 Benefit taxes 75 <\/span><\/p>\n

2.3.3 IRPEF e IRES 76 <\/span><\/p>\n

2.3.4 Accise 79 <\/span><\/p>\n

2.3.5 Imposte sulle vendite 80 <\/span><\/p>\n

CAPITOLO TERZO \u2013 FEDERALISMO FISCALE E REGIONALISMO DIFFERENZIATO: CONTESTO ITALIANO <\/span><\/h4>\n

3.1 Nascita ed evoluzione del Federalismo fiscale in Italia 83 <\/span><\/p>\n

3.2 I tributi locali in Italia 102 <\/span><\/p>\n

3.2.1 Addizionale IRPEF 102 <\/span><\/p>\n

3.2.2 ICI 103 <\/span><\/p>\n

3.2.3 IMU 104 <\/span><\/p>\n

3.2.4 TARES 105 <\/span><\/p>\n

3.2.5 IUC 106 <\/span><\/p>\n

3.2.6 Imposta di soggiorno 107 <\/span><\/p>\n

3.2.7 Imposta di scopo 108 <\/span><\/p>\n

3.3 Peculiarit\u00e0 del Federalismo fiscale e autonomia differenziata in Italia. 109 <\/span><\/p>\n

3.3.1 Decentramento dei poteri di spesa. 109 <\/span><\/p>\n

3.3.2 Decentramento dei mezzi di finanziamento 111 <\/span><\/p>\n

3.3.3 Finanziamenti non tributari 113 <\/span><\/p>\n

3.3.4 Due modelli di Federalismo fiscale 114 <\/span><\/p>\n

3.3.5 Tributi propri e compartecipazioni 116 <\/span><\/p>\n

3.3.5.1 Compartecipazione regionale IVA 118 <\/span><\/p>\n

3.3.6 Autonomia tributaria 120 <\/span><\/p>\n

3.3.7 Conflitti sulle competenze. 123 <\/span><\/p>\n

3.3.7.1 Il trasferimento dei poteri 124 <\/span><\/p>\n

3.3.8 Perequazioni 126 <\/span><\/p>\n

3.3.8.1 Il nuovo Titolo V della Costituzione, ART.117 Cost. 128 <\/span><\/p>\n

3.4 Responsabilit\u00e0 senza autonomia 131 <\/span><\/p>\n

3.4.1 Possibili soluzioni 134 <\/span><\/p>\n

3.4.1.1 Primo correttivo: la \u201cPremialit\u00e0\u201d. 135 <\/span><\/p>\n

3.4.1.2 Secondo correttivo: la \u201cPolisinodia\u201d. 139 <\/span><\/p>\n

3.5 Una differente regionalizzazione della spesa. 145 <\/span><\/p>\n

3.6 Costi e fabbisogni standard 150 <\/span><\/p>\n

3.7 I LEP 153 <\/span><\/p>\n

3.7.1 La perequazione in relazione ai LEP 156 <\/span><\/p>\n

CAPITOLO QUARTO \u2013 FEDERALISMO FISCALE E REGIONALISMO DIFFERENZIATO: LIMITI E POTENZIALI RISCHI <\/span><\/h4>\n

4.1 Limiti del regionalismo differenziato 159 <\/span><\/p>\n

4.1.1 L\u2019incerta disciplina del Federalismo e del Regionalismo 161 <\/span><\/p>\n

4.2 I rischi del Regionalismo differenziato 165 <\/span><\/p>\n

4.3 Focus sui limiti costituzionali al Regionalismo differenziato. 170 <\/span><\/p>\n

4.4 Intesa Stato-Regioni ad autonomia differenziata: il nodo del fabbisogno finanziario 177 <\/span><\/p>\n

4.5 Considerazioni conclusive sui rischi dell\u2019attuazione del Regionalismo differenziato alla luce della bozza di legge quadro 184 <\/span><\/p>\n

CAPITOLO QUINTO \u2013 FEDERALISMO FISCALE E REGIONALISMO DIFFERENZIATO: LA CRESCITA DEL DIVARIO NORD SUD <\/span><\/h4>\n

5.1 Il divario Nord-Sud: uno Stato inadempiente 190 <\/span><\/p>\n

5.2 Le origini 191 <\/span><\/p>\n

5.2.1 Le legge delega \u201cCalderoli\u201d 42\/2009: pi\u00f9 ombre che luci 193 <\/span><\/p>\n

5.2.2 La capacit\u00e0 fiscale: dati 197 <\/span><\/p>\n

5.2.3 La capacit\u00e0 fiscale: il divario Nord-Sud 201 <\/span><\/p>\n

5.3 Il problema dei LEP: un meccanismo perverso 210 <\/span><\/p>\n

5.3.1 Focus sui singoli servizi: gli asili nido 215 <\/span><\/p>\n

5.3.1.1 Prestazioni e finanziamenti 218 <\/span><\/p>\n

5.3.2 Focus sui singoli servizi: la sanit\u00e0. 224 <\/span><\/p>\n

5.3.2.1 I LEA. 229 <\/span><\/p>\n

CAPITOLO SESTO \u2013 FEDERALISMO FISCALE E REGIONALISMO DIFFERENZIATO IN ITALIA: CONSIDERAZIONI CONCLUSIVE E POSSIBILI SCENARIA FUTURI <\/span><\/h4>\n

6.1 Tutela della salute e regionalizzazione del sistema sanitario 233 <\/span><\/p>\n

6.1.1 Le bozze del regionalismo differenziato del biennio 2018-2019: la tutela della salute 237 <\/span><\/p>\n

6.2 Considerazioni conclusive 239 <\/span><\/p>\n

6.2.1 Le nuove frontiere del regionalismo: differenziare i territori e non discriminare i cittadini. 240 <\/span><\/p>\n

6.2.1.1 Il principio di uguaglianza 242 <\/span><\/p>\n

6.3 Un futuro ancora incerto. 243 <\/span><\/p>\n

BIBLIOGRAFIA 246 <\/span><\/h4>\n

GIURISPRUDENZA 265 <\/span><\/h4>\n

SITOGRAFIA 267<\/span><\/h4>\n<\/div>\n

[\/vc_column_text][\/vc_column][vc_column column_width_percent=\u00a0\u00bb100″ gutter_size=\u00a0\u00bb3″ expand_height=\u00a0\u00bbyes\u00a0\u00bb overlay_alpha=\u00a0\u00bb50″ border_color=\u00a0\u00bbcolor-gyho\u00a0\u00bb border_style=\u00a0\u00bbsolid\u00a0\u00bb shift_x=\u00a0\u00bb0″ shift_y=\u00a0\u00bb0″ shift_y_down=\u00a0\u00bb0″ z_index=\u00a0\u00bb0″ medium_width=\u00a0\u00bb0″ mobile_width=\u00a0\u00bb0″ width=\u00a0\u00bb1\/3″ css=\u00a0\u00bb.vc_custom_1613380374690{border-right-width: 1px !important;padding-right: 20px !important;}\u00a0\u00bb][\/vc_column][vc_column column_width_percent=\u00a0\u00bb100″ gutter_size=\u00a0\u00bb3″ expand_height=\u00a0\u00bbyes\u00a0\u00bb overlay_alpha=\u00a0\u00bb50″ shift_x=\u00a0\u00bb0″ shift_y=\u00a0\u00bb0″ shift_y_down=\u00a0\u00bb0″ z_index=\u00a0\u00bb0″ medium_width=\u00a0\u00bb0″ mobile_width=\u00a0\u00bb0″ width=\u00a0\u00bb1\/3″ css=\u00a0\u00bb.vc_custom_1613380368772{padding-right: 20px !important;}\u00a0\u00bb][\/vc_column][\/vc_row][vc_row unlock_row_content=\u00a0\u00bbyes\u00a0\u00bb row_height_percent=\u00a0\u00bb0″ override_padding=\u00a0\u00bbyes\u00a0\u00bb h_padding=\u00a0\u00bb5″ top_padding=\u00a0\u00bb2″ bottom_padding=\u00a0\u00bb3″ overlay_alpha=\u00a0\u00bb50″ gutter_size=\u00a0\u00bb3″ column_width_percent=\u00a0\u00bb100″ shift_y=\u00a0\u00bb0″ z_index=\u00a0\u00bb0″][vc_column column_width_percent=\u00a0\u00bb100″ gutter_size=\u00a0\u00bb3″ expand_height=\u00a0\u00bbyes\u00a0\u00bb overlay_alpha=\u00a0\u00bb50″ border_color=\u00a0\u00bbtransparent\u00a0\u00bb shift_x=\u00a0\u00bb0″ shift_y=\u00a0\u00bb0″ shift_y_down=\u00a0\u00bb0″ z_index=\u00a0\u00bb0″ medium_width=\u00a0\u00bb0″ mobile_width=\u00a0\u00bb0″ width=\u00a0\u00bb1\/3″ css=\u00a0\u00bb.vc_custom_1613380531663{padding-right: 20px !important;}\u00a0\u00bb][vc_icon icon=\u00a0\u00bbfa fa-heart\u00a0\u00bb size=\u00a0\u00bbfa-3x\u00a0\u00bb heading_semantic=\u00a0\u00bbh1″ text_font=\u00a0\u00bbfont-762333″ text_size=\u00a0\u00bbh1″ uncode_shortcode_id=\u00a0\u00bb777785″ icon_color_type=\u00a0\u00bbuncode-solid\u00a0\u00bb icon_color_solid=\u00a0\u00bb#00b506″ title=\u00a0\u00bbMode de paiement\u00a0\u00bb]Vous pouvez acheter cette \u00e9tude au prix de 25 CHF<\/strong> <\/mark>par virement bancaire en utilisant les coordonn\u00e9es bancaires ci-dessous, en indiquant dans le motif du paiement<\/span><\/p>\n

\u00ab\u00a0Achat Il Federalismo Fiscale e il Regionalismo differenziato: il divario nord-sud di Francesco La Galia\u00a0\u00bb.<\/strong><\/span><\/h3>\n

APR\u00c8S L’ACHAT, LE LIVRE \u00c9LECTRONIQUE VOUS SERA ENVOY\u00c9 PAR E-MAIL AU FORMAT PDF.<\/mark><\/span><\/h3>\n

Veuillez nous envoyer un courriel \u00e0 info@swissfederalism.ch<\/strong> en indiquant le courrier auquel il doit \u00eatre envoy\u00e9.<\/span><\/p>\n

Bank Linth LLB AG<\/strong><\/span><\/p>\n

Z\u00fcrcherstrasse 3 Postfach 8730 Uznach (Suisse)<\/span><\/p>\n

IBAN<\/strong> : CH15 0873 1557 4858 1200 1<\/span><\/p>\n

Clearing<\/strong> : 8731<\/span><\/p>\n

BIC\/SWIFT<\/strong> : LINSCH23<\/span><\/p>\n

Num\u00e9ro de compte :<\/strong> 5574.8581.2001<\/span><\/p>\n

Titulaire du compte :<\/strong> Swiss Federalism 8737 Gommiswald<\/span><\/p>\n

[\/vc_icon][\/vc_column][vc_column column_width_percent=\u00a0\u00bb100″ gutter_size=\u00a0\u00bb3″ expand_height=\u00a0\u00bbyes\u00a0\u00bb overlay_alpha=\u00a0\u00bb50″ border_color=\u00a0\u00bbtransparent\u00a0\u00bb shift_x=\u00a0\u00bb0″ shift_y=\u00a0\u00bb0″ shift_y_down=\u00a0\u00bb0″ z_index=\u00a0\u00bb0″ medium_width=\u00a0\u00bb0″ mobile_width=\u00a0\u00bb0″ width=\u00a0\u00bb1\/3″ css=\u00a0\u00bb.vc_custom_1613380542834{padding-right: 20px !important;}\u00a0\u00bb][\/vc_column][vc_column column_width_percent=\u00a0\u00bb100″ gutter_size=\u00a0\u00bb3″ expand_height=\u00a0\u00bbyes\u00a0\u00bb overlay_alpha=\u00a0\u00bb50″ shift_x=\u00a0\u00bb0″ shift_y=\u00a0\u00bb0″ shift_y_down=\u00a0\u00bb0″ z_index=\u00a0\u00bb0″ medium_width=\u00a0\u00bb0″ mobile_width=\u00a0\u00bb0″ width=\u00a0\u00bb1\/3″ css=\u00a0\u00bb.vc_custom_1613380466097{padding-right: 20px !important;}\u00a0\u00bb][\/vc_column][\/vc_row][vc_row unlock_row_content=\u00a0\u00bbyes\u00a0\u00bb row_height_percent=\u00a0\u00bb0″ override_padding=\u00a0\u00bbyes\u00a0\u00bb h_padding=\u00a0\u00bb5″ top_padding=\u00a0\u00bb2″ bottom_padding=\u00a0\u00bb2″ overlay_alpha=\u00a0\u00bb50″ gutter_size=\u00a0\u00bb3″ column_width_percent=\u00a0\u00bb100″ shift_y=\u00a0\u00bb0″ z_index=\u00a0\u00bb0″][vc_column width=\u00a0\u00bb1\/1″][vc_separator sep_color=\u00a0\u00bb,Default\u00a0\u00bb][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

La vostra iscrizione a Swiss Federalism promuove la libert\u00e0, il federalismo, la democrazia diretta, la neutralit\u00e0 della Svizzera e promuove la piccola e media impresa e l\u2019attrazione di capitali verso la Svizzera<\/p>\n","protected":false},"author":9,"featured_media":126967,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-126950","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/swissfederalism.ch\/fr\/wp-json\/wp\/v2\/pages\/126950","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/swissfederalism.ch\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/swissfederalism.ch\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/swissfederalism.ch\/fr\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/swissfederalism.ch\/fr\/wp-json\/wp\/v2\/comments?post=126950"}],"version-history":[{"count":5,"href":"https:\/\/swissfederalism.ch\/fr\/wp-json\/wp\/v2\/pages\/126950\/revisions"}],"predecessor-version":[{"id":226477,"href":"https:\/\/swissfederalism.ch\/fr\/wp-json\/wp\/v2\/pages\/126950\/revisions\/226477"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swissfederalism.ch\/fr\/wp-json\/wp\/v2\/media\/126967"}],"wp:attachment":[{"href":"https:\/\/swissfederalism.ch\/fr\/wp-json\/wp\/v2\/media?parent=126950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}