Il federalismo fiscale in “perdurante transizione”: sul nuovo assetto finanziario e tributario del federalismo differenziato

This essay attempts to reconstruct the cumbersome ongoing reform and the copious interdisciplinary debate in a promotional perspective of virtuous competition between territories. The path to differentiated autonomy can represent a valuable opportunity for a “development taxation” that is to renew the tax system of the Regions in the light of local specificities and to achieve promotional and non-fiscal purposes. The comparative analysis suggests importing the Spanish fiscal joint responsibility system into the Italian system. Differentiated federalism should constitute a link towards fiscal federalism to resume its interrupted itinerary, in a systematic perspective of collaboration and coordination according to a cooperative model.