Special: Local tax system
In this issue:
Municipal finances facing the tax exemption for main residence: the 2016 Stability Law by Claudia Ferretti, Patrizia Lattarulo (IRPET) and Alessandro Petretto (University of Florence)

The role and nature of local real-estate taxation: elements for a comparative analysis by Ernesto Longobardi (University of Bari) and Francesco Porcelli (SOSE S.p.A.)

The abolition of the municipal real-estate tax (ICI) on main residence and the compensatory transfer: what is the effect on municipalities’ spending decisions? by Massimiliano Ferraresi (Éupolis Lombardia), Umberto Galmarini (University of Insubria & IEB), Leonzio Rizzo (University of Ferrara & IEB) and Alberto Zanardi (Parliamentary Budget Office)

The tax gap on real-estate taxes and fiscal equalisation by Lucia Imperioli, Marco Manzo and Maria Teresa Monteduro (Ministry of Economy and Finance)

Cadastral revenue and market values: territorial differences in Tuscany by Luciano Pallini (Study Centre of ANCE Toscana)

Taxation and revenue, a new equilibrium. Evidences of restitution of building permits by Valerio Cutini and Simone Rusci (University of Pisa)

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