Local Public Finance

This research program focuses on themes of public finance that are particularly relevant at the local level and are functional to the expenditure and revenue policy choices of regional administrations, special autonomies, and other local authorities. More specifically, the activities of the program include:

• Public expenditure: monitoring and territorial comparisons of public finance flows at the national and local levels with reference to spending by economic categories (personnel, goods and services, transfers, public works, business support) and functional sectors (education, health, assistance, transport, general administration); estimation and/or survey of national standard costs and their possible local implications; evaluation of the levels, efficiency, and effectiveness of various components of local public expenditure, also in comparison with other Italian and European administrations; analysis of the provision of public works, forecasting of needs, monitoring of implementation and running costs; generalized support for the design, evaluation, and reform of public policies, also with reference to projects funded under the National Recovery and Resilience Plan (PNRR);
• Public revenues: analysis of taxes, revenues, co-participations, and other revenues of local governments; forecasting and simulation of the fiscal repercussions on the territory of national and local taxes, in relation to national and local tax policies; analysis of national solidarity mechanisms pertaining to special autonomies;
• Public accounts: collection and creation of databases of budget data of public administration entities at the local level; regionalization of expenditures and revenues of the State and social security bodies; creation of territorial consolidated accounts for local and national public administrations; transposition on a local basis of the dynamics provided for national public finance by official documents and the State budget.