Insularità, politiche e modelli fiscali e di finanziamento. Una comparazione tra le regioni insulari euromediterranee

Abstract

The paper aims to investigate the level of differentiation in the tax and financing models of some regional insular entities in Mediterranean Europe and to compare it with the financing models of the mainland regions of the same countries. Applying a fuzzy approach to the comparative analysis, taxing powers, we emphasize, for each insular entity, state tax revenue-sharing systems, and the mechanisms for calculating resource transfers from the state, thus leading to the identification of three different models.