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Università della Svizzera italiana

Fiscalità pubblica centralizzata e federale : aspetti generali e il caso italiano attuale

Bernardi, Luigi

This paper summarises a lecture given at Università della Svizzera italiana, Lugano, on May 18th, 2000. The paper is divided into three sections. The first one traces the different roots of unitary as well of federal countries, their present relative distribution across the western world, the outlook for future tendencies in this field. The second section is devoted to a critical analysis of...