Autonomia fiscale in un modello CGE biregionale Liguria-Resto d'Italia

This paper concerns the limits and the procedures for exerting the taxing power at the regional level and focuses on analyzing efficiency and redistributive effects of taxation, at regional level. According to the Dlgs. 56/2000, the paper concentrates on the abolition of the national health funding from the central government. The manoeuvre is compensated alternatively by (i) a reduction of health services supplied; (ii) an increase of the regional production tax (Irap) ; (iii) and increase of personal income taxation (Irpef) at the regional level. The analysis is performed using an applied bi-regional equilibrium model for the Liguria. To this extent, a specific feature consists of the use of a bi-region data-base and implies that, unlike single region models, flows between the region and the rest of national economy are rendered explicit. In simulation results, Irap proves to be the best option to keep the level of health services supplied unchanged, even under the hypothesis that the region Liguria alone will undertake the manoeuvre. This is mainly due to the variations of prices of primary inputs.