Massimiliano Ferraresi, Leonzio Rizzo

Fiscal needs and standard costs: an empirical analysis for Italian municipalities of Puglia

  • Abstract

Informations and abstract

Keywords: Law 42/2009, financial needs, fiscal capacity, standard cost, expenditure standard, municipality.

The law 42/2009 proposes a new financial system of municipal expenditures using fiscal needs estimates. Our work estimates the six main expenditure functions, as defined by law, by identifying need and cost determinants. After estimating standard expenditures we propose two different methods of resource allocation: one on estimated standard needs for a given average cost; and the other on standard estimated cost for a given average need. We use municipal data of Puglia.

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