Il Federalismo Fiscale

The fiscal federalism is a topic of great actuality in the public sector, becoming the subject of many economic and political discussions in many different countries around the world. This theme is analyzed as a basic literature review of some economists who treated and wrote about fiscal federalism, stating its meaning in theory and practice, defining the most important tools used in this system of public organization. In addition to this, since there is no univocally accepted judgment about its effects on the public sector, the aim of this dissertation is also to show on the one hand the benefits, and on the other the disadvantages linked to the devolution of fiscal tools and powers. Both the viewpoints are expressed thanks to the evidence found by some economists and written in their papers about the application of fiscal decentralization in different economic contexts. Finally this report presents some facts about fiscal federalism in the EU and related to the achievement of economic development, rentierism and fiscal consolidation programs.