Abstract

This paper deals with the question of the equity of citizens' pay which Calderoli bill would cause, if it were passed without amendments. About it, there are three problems: first of all, a mechanism in which financing of the essential levels of performance is based on standard costs imposes to determine strictly quantitative levels of output and to evaluate their variability in time and with reference to Authority's direction which the estimate refers to; the choice of the Authority of reference for determining the quantities at the basis of such analysis (tax rate; sharing rate) becomes crucial; secondly, as regards functions extra such essential levels of performance, it has to be avoided that this mechanism turns out in a greater damage for communities having less tax capacity; thirdly, issues related to equalization regards horizontal equity, that is, pay of citizens on whom basic tax rates are applied, and vertical equity, referred to the effects of the exercise of Authorities' tax autonomy. Such analysis is based on arithmetical examples referring to the relationship between two different territorial realities - Calabria and Liguria.