Villani, Salvatore (2010): Elementi ai fini della definizione della nozione di costo standard: una rassegna della letteratura e delle principali esperienze estere. Published in: Rivista Economica del Mezzogiorno , Vol. XXIII, No. nn. 1-2 (2010): pp. 63-93.
Download (136kB) | Preview
In relation to the finances of Regions – particularly, to the determination of “fundamental expenses” referable to the constraint specified in the letter m), 2nd paragraph, of the article 117 of Italian Constitution – in the Delegation Act on Fiscal Federalism (Law n. 42 of 5 May 2009), is regulated the transition from the Historical Expenditure Rule to the Standard Costs Method (v. articles 1, 1st paragraph, and 2, 2nd paragraph, letter m). Exactly, in the Delegation Act a reference is made to the Standard Costs associated to the Essential Levels of Performances (ELP) “determined by State Law in full cooperation with Regions and Local Authorities”, to be provided “efficiently and adequately to all Italian State territory” (v. article 8, 1st paragraph, letter b). Therefore, the quantum of these costs can not be determined without State, or rather the Legislator, having first defined the above ELP and, first of all, what should be considered Standard Cost. On that account, this paper explores this topic, examining closely the economic literature and the main foreign experience turned to improve efficiency, equity and adequacy of local public services.
|Item Type:||MPRA Paper|
|Original Title:||Elementi ai fini della definizione della nozione di costo standard: una rassegna della letteratura e delle principali esperienze estere|
|English Title:||Basic elements defining the standard cost concept. A survey of literature and main foreign experiences|
|Keywords:||Business Administration; Business Economics; Accounting; State and Local Government; State and Local Budget and Expenditures; Intergovernmental Relations; Fiscal Federalism.|
|Subjects:||H - Public Economics > H7 - State and Local Government ; Intergovernmental Relations > H77 - Intergovernmental Relations ; Federalism ; Secession
H - Public Economics > H7 - State and Local Government ; Intergovernmental Relations > H70 - General
M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M0 - General > M00 - General
H - Public Economics > H7 - State and Local Government ; Intergovernmental Relations > H72 - State and Local Budget and Expenditures
|Depositing User:||Salvatore Villani|
|Date Deposited:||18. Mar 2011 10:07|
|Last Modified:||15. Feb 2013 19:39|
AFONSO A., FERNANDES S. (2006), Measuring Local Government Spending Efficiency: Evidence for the Lisbon Region, “Regional Studies”, 40, 1, pp. 39-53.
AFONSO A., SCAGLIONI C. (2005), Public Services Efficiency Provision in Italian Regions: a Non-Parametric Analysis, Working Paper n. 2, Department of Economics presso la School of Economics and Management (ISEG), Technical University of Lisbon.
AIGNER D., KNOX LOVELL C.A., SCHMIDT P. (1977), Formulation and Estimation of Stochastic Frontier Production Function Models, “Journal of Econometrics”, 6, 1, pp. 21-37.
AMERICAN INSTITUTES FOR RESEARCH (2004), The New York Adequacy Study: “Determining the Cost of Providing All Children in New York an Adequate Education” Volume 1: Final Report; Volume 2: Technical Appendices.
ARACHI G., MAPELLI V., ZANARDI A. (2009), Prime simulazioni del sistema di finanziamento e di perequazione dei Regioni e Comuni previsto dalla legge delega sul federalismo fiscale, Short note n. 4, Econpubblica-Università Bocconi, luglio.
AUGENBLICK J., MYERS J. (1997), Recommendations for a Base Figure and Pupil-Weighted Adjustments to the Base Figure for Use in a New School Finance System in Ohio, Columbus, OH: Report to the Ohio Department of Education, 1997.
BALAGUER-COLL M.T., PRIOR D., TORTOSA AUSINA E. (2007), On The Determinants Of Local Government Performance: A Two-Stage Nonparametric Approach, “European Economic Review”, Elsevier, 51(2), pp. 425-451, febbraio.
BASTIA P. (1996), Analisi dei costi: evoluzione degli scopi conoscitivi, Bologna, CLUEB.
BATTESE G.E., CORRA G.S. (1977), Estimation of a Production Frontier Model: With Application to the Pastoral Zone of Eastern Australia, “Australian Journal of Agricultural Economics”, 21, 3, pp. 169-79.
BOETTI L., PIACENZA M., TURATI G. (2009), Fiscal Decentralization and Spending Efficiency of Local Governments. An Empirical Investigation on a Sample of Italian Municipalities, Working Paper SIEP.
BORDIGNON M., FONTANA A., PERAGINE V. (2006), Il principio di equità orizzontale in un contesto federale, in AA.VV. (2006), “Federalismo, equità, sviluppo. I risultati delle politiche pubbliche analizzati e misurati dai Conti Pubblici Territoriali”, il Mulino, Bologna, pp. 125-147.
BOYNE G.A. (1995), Population Size and Economies of Scale in Local Government, “Policy and Politics”, 23, 3, pp. 213-222.
BURRIDGE M. (2008), Scale and efficiency in the provision of local government services, “International Journal of Business Performance Management”, 10, 1, 99–107.
BYRNES J.D., DOLLERY B.E. (2002), Do Economies of Scale Exist in Australian Local Government? A Review of the Research Evidence, “Urban Policy and Research”, 20(4), pp. 391-414.
CARD D., PAYNE A. (2002), School finance reform, the distribution of school spending, and the distribution of student test scores, “Journal of Public Economics”, Elsevier, 83, 1, pp. 49-82.
CHAMBERS JAY G. (1984), The Development of a Program Cost Model and Cost-of-Education Model for the State of Alaska, Volume II: Technical Report, Associates for Education Finance and Planning, Inc.
CHAMBERS JAY G., PARRISH THOMAS B. (1982), The Development of a Resource Cost Model Funding Base for Education Finance in Illinois, relazione elaborata per l’Illinois State Board of Education.
CHARNES A., COOPER W., RHODES E. (1978), Measuring the inefficiency of decision making units, in «European Journal of Operational Rese¬arch», n. 2, pp. 429-444.
COMMITTEE ON EDUCATION FINANCE NATIONAL, NATIONAL RESEARCH COUNCIL (1999), Equity and Adequacy in Education Finance: Issues and Perspectives, National Academies Press.
COOPER W.W., SEIFORD L.M., ZHU J. (a cura di) (2004), Handbook on Data Envelopment Analysis, Kluwer Academic Publishers.
DE BORGER B., KERSTENS K. (1996), Cost Efficiency of Belgian Local Governments: a Comparative Analysis of FDH, DEA, and Econometric Approaches, “Regional Science and Urban Economics”, 26, pp. 145-170.
DELLER S.C. (1992), Production Efficiency in Local Government: A Parametric Approach, “Public Finance/Finances Publiques”, 47, 1, pp. 32-44.
DELLER S.C., CHICOINE D.L., WALZER N. (1988), Economies of Size and Scope in Rural Low-volume Roads. “Review of Economics and Statistics”, 70(2), pp. 459-465.
DELLER S.C., NELSON C.H. (1991), Measuring the Economic Efficiency of Producing Rural Road Services, “American Journal of Agricultural Economics”, 72, 1, pp. 194-201.
DOLLERY B.E., BYRNES J.D., CRASE L. (2008), Australian Local Government Amalgamation: a Conceptual Analysis Population Size and Scale Economies in Municipal Service Provision, “Australasian Journal of Regional Studies”, 14, 2, pp. 167-175.
DOLLERY B.E., FLEMING E. (2006), A Conceptual Note on Scale Economies, Size Economies and Scope Economies in Australian Local Government, “Urban Policy and Research”, 24(2), pp. 271-282.
FARRELL M.J. (1957), The measurement of productive efficiency, in «Journal of the Royal Statistical Society», Series A, n. 120, pp. 253-281.
FISCHEL W.A. (1989), Did Serrano Cause Proposition 13?, “National Tax Journal”, 42, pp. 465-474.
FISCHEL W.A. (1996), How Serrano Caused Proposition 13, “Journal of Law and Politics”, 12, pp. 607-645.
FISCHEL W.A. (1997), Serrano after Twenty-Five Years: Are America's Schools Better and Property Taxes Fairer?, “1996 Proceedings of the Eighty-Ninth Annual Conference on Taxation”, National Tax Association, Washington, 1997, pp. 327-335.
FISCHEL W.A. (2004), Did John Serrano Vote for Proposition 13? A Reply to Stark and Zasloff, “Tiebout and Tax Revolts: Did Serrano Really Cause Proposition 13?”, UCLA Law Review 51, 4, pp. 887-932, pubblicato anche su “State Tax Notes”, 33, 2004, pp. 381-400.
FISCHEL W.A. (2008a), Did John Serrano Vote for Proposition 13? A Reply to Stark and Zasloff's “Tiebout and Tax Revolts: Did Serrano Really Cause Proposition 13?”, Dartmouth College Economics Working Paper n. 03-08.
FISCHEL W.A. (2008b), Serrano and Proposition 13: The Importance of Asking the Right Question, “State Tax Notes”, 49, 8, pp. 535-541, pubblicato anche in J. CITRIN, I. MARTIN (a cura di, 2008), Proposition 13 at 30: Political, Economic, and Fiscal Impacts, University of California Institute of Governmental Studies Press, Berkeley.
FLEMING E., VILLANO R., FLEMING P. (2008), Evidence of Scope Economies in the Australian Wheat-Sheep Zone, relazione presentata all’Agricultural Economics Society 82nd Annual Conference, RAC, Cirencester, 31 marzo-2 aprile.
FRIED H.O., LOVELL C.A.K., SCHMIDT S.S. (a cura di) (1993), The Meas¬urement of Productive Efficiency: Techniques and Applications, New York, Oxford University Press.
GABRIELE S. (2009), Livelli essenziali delle prestazioni e federalismo fiscale: la solidarietà poggia su due gambe, articolo pubblicato sulla rivista telematica “nelMerito.com”, 15 maggio.
GOERTZ M.E., MALIK E. (1999), In Search of Excellence for All: The Courts and New Jersey School Finance Reform, “Journal of Education Finance”, 25, 1, pp. 5-31.
GUTHRIE J.W., ROTHSTEIN R. (1999), Enabling «Adequacy» to Achieve Reality: Translating Adequacy Into State School Finance Distribution Arrangements, in H.F. Ladd, R. Clark, J.S. Hansen, a cura di, 1999, “Equity and Adequacy in Education Finance: Issues and Perspectives”, Committee on Education Finance, National Research Council, pp. 228-246.
HANUSHEK ERIC A. (2005), The Alchemy of “Costing Out” an Adequate Education, relazione presentata al convegno dal titolo “Adequacy Lawsuits: Their Growing Impact on American Education”, tenutosi il 13-14 ottobre presso la Kennedy School of Government della Harvard University.
HAYES K., CHANG S. (1990), The Relative Efficiency of City Manager and Mayor-Council Forms of Government, “Southern Economic Journal”, 57, 1, pp. 167-77.
INSTITUTE OF PUBLIC FINANCE, NORTH WEST E-GOVERNMENT GROUP (2008), Delivering Efficiency: Understanding the Cost of Local Government Services, Communities and Local Government, London, liberamente scaricabile dal sito internet: www.communities. gov.uk.
JUNGHUM K., JORGEN L. (a cura di, 2008), Measuring Local Government Expenditure Needs, Korea Institute of Public Finance, Danish Ministry of Social Welfare, Copenhagen.
KENNY L.W., SCHMIDT A.B. (1994), The decline in the number of school districts in the U.S.: 1950–1980, “Public Choice”, 79, 1-2, pp. 1-18.
KERN A., AUGENBLICK J., DRISCOLL W., GUTHRIE J., LEVIN R. (1995), Proposals for the Elimination of Wealth-Based Disparities in Public Education, Columbus, OH: Report to the Ohio Legislature, 1995.
KUMBHAKAR S.C., KNOX LOVELL C.A. (2000), Stochastic Frontier Analysis, Cambridge University Press, New York. LUKEMEYER A. (2003), Courts as Policymakers: School Finance Reform Litigation, LFB Scholarly Publishing LLC, New York, 2003.
MARTIN I. (2006), Does School Finance Litigation Cause Taxpayer Revolt? Serrano and Proposition 13, “Law & Society Review”, 40, 3, pp. 525-558.
MEEUSEN W., VAN DEN BROECK J. (1977), Efficiency Estimation from Cobb-Douglas Production Functions with Composed Error, “International Economic Review”, 18, 2, pp. 435-44. NIVEN P.R. (2002), Balanced Scorecard. Step-by-step. Maximizing Performance and Maintaining Results, Wiley, New York.
PICA F. (2003), L’ordinamento finanziario dei Comuni e la riforma del Titolo V della Costituzione, Giappichelli, Torino.
PICA F. (2009), Il federalismo fiscale. “Schede tecniche” e “Parole chiave”, Quaderno Svimez n. 21.
PICA F. (2010), Il piccolo dizionario di federalismo fiscale, Giappichelli, Torino.
PICA F., D’ALESSIO L., VILLANI S. (2008), La questione dei costi standard ed i problemi del Mezzogiorno, “Rivista economica del Mezzogiorno”, a. XXII, 3-4, pp. 631-666.
POISTER T.H. (2003), Measuring Performance in Public and Nonprofit Organizations, San Francisco: Jossey-Bass.
POLLITT C., BOUCKAERT G. (2004), Public management reform: A comparative analysis, 2d ed. Oxford, UK: Oxford University Press.
RAJKUMARA A.S., SWAROOP V. (2008), Public spending and outcomes: Does governance matter?, “Journal of Development Economics”, 86, 1, aprile, pp. 96-111.
RAO R. RAMESH, NAIDU R. SIVABALA, JANI ROHANA (2008), Determining the Cost of Adequate Education: A Critical Review of the Approaches, “International Journal of Business and Management”, 3, 8, pp. 48-52.
REBELL M.A. (2006), Adequacy Cost Studies: Perspectives on the State of the Art, “Education Finance and Policy”, 1, 4, pp. 465-483.
REVELLI F. (2008), Spend more, get more? An inquiry into English local government performance, Research Paper No. 4/2008-GE, Department of Economics, University of Torino. RICHARDSON D. (2008), Quality Education Model, Background Brief of Legislative Administration Committee Services, giugno.
RYAN J.E. (2008), Standards, Testing, and School Finance Litigation, “Texas Law Review”, 86, 6, pp. 1223-1262. SCUDIERO M. (a cura di, 2007), Le Autonomie al centro, Jovene, Napoli.
SLAVIN R.E., MADDEN N.A. (1999), Success for All/Roots & Wings: Summary of research on achievement outcomes, Johns Hopkins University, Center for Research on the Education of Students Placed At Risk, Baltimore.
STARK K.J., ZASLOFF J. (2003), Did Serrano Really Cause Proposition 13?, “UCLA Law Review”, 50, 2003.
STREET A. (2003), How Much Confidence Should We Place in Efficiency Estimates?, “Health Economics”, 12, 11, pp. 895-907.
TAYLOR L.L., BAKER B.D., VEDLITZ A. (2005), Measuring Educational Adequacy in Public Schools, Bush School Working Paper n. 580, settembre, liberamente disponibile sul sito internet: bush.tamu.edu/research/workingpapers.
TIGER K. (2004), Sweden’s Equalization Milk Cow, “Frontier Background Brief Analysis”, Frontier Center for Public Policy, Winnipeg, Manitoba, Canada.
TINGVALL L. (2008), Annual fluctuations in the cost equalisation and budget stability for the municipalities in Sweden, K. JUNGHUM, L. JORGEN (a cura di, 2008), “Measuring Local Government Expenditure Needs”, Korea Institute of Public Finance, Danish Ministry of Social Welfare, Copenhagen.
TOMKINSON R. (2007), Shared services in local government: improving service delivery, Gower, Aldershot, Hampshire, England.
VANDEN EECKAUT P.J., TULKENS H., JAMAR, M.A. (1993), Cost Efficiency in Belgian Municipalities, in H.O. FRIED, C.A.K. LOVELL, S.S. SCHMIDT (a cura di), The Measurement of Productive Efficiency: Techniques and Applications, New York, Oxford University Press.
VIOLINI L., LOCATELLI F. (2007), La determinazione dei livelli essenziali delle prestazioni relative ai diritti sociali nella dottrina e nella prassi: il caso dell’assistenza sociale, in M. Scudiero (a cura di, 2007), “Le Autonomie al centro”, Jovene, Napoli, pp. 115-158.
WERNER J., SHAH A. (2005), Equalisation and Local Taxation in Denmark, Norway and Sweden, Working Paper N. 2, Institute of Local Public Finance, Langen.
WIDMER P., ZWEIFEL P. (2008), Provision of Public Goods in a Federalist Country: Tiebout Competition, Fiscal Equalization, and Incentives for Efficiency in Switzerland, Working Papers 0804, University of Zurich, Socioeconomic Institute.
WOODBURY K., DOLLERY B., 2004, Efficiency Measurement in Australian Local Government: The Case of New South Wales Municipal Water Services, “Review of Policy Research”, 21, 5, pp. 615-636.
WOODBURY K., DOLLERY B.E., RAO P. (2003), Is local government efficiency measurement in Australia adequate?: An analysis of the evidence, “Public Performance and Management Review”, 27, 2, pp. 77-91.
WORTHINGTON A. (2000), Cost efficiency in Australian local government: A comparative analysis of mathematical programming and econometric approaches, “Financial Accountability and Management”, 16, 3, pp. 201-224.
WORTHINGTON A., DOLLERY B.E. (2008), Performance Measurement in Australian Local Government, “Icfai University Journal of Public Administration”, 4(2), pp. 7-27.