Does redistribution matter? The decomposition of the fiscal residuum in Italian regions

Abstract

Spending/revenue variable Definition Accounting method Source Central spending (not on public goods) Central government expenditures in goods other than public goods at regional level Cash based RGS Central spending on national public goods Central government expenditures in public goods at regional level Cash based RGS Regional expenditures Regional expenditures in all functions Cash based CPT Central taxes Total central taxes collected at regional level Cash based CPT Personal income tax (IRPEF) Personal income tax bases and revenues collected at regional level Cash based MEF Corporation tax (IRES) Corporate income tax bases and revenues collected at regional level Cash based MEF Value added tax (IVA) Value added tax bases and revenues collected at regional level Accrual based MEF