This paper discusses the main issues that the reform of the Italian fiscal federalism system will have to deal with: from the activities covered by the guarantee of art. 119 Const. to the identification of the taxes that will finance the expenses related to such activities; from the choice of the equalization mechanisms, to the analysis of the dynamic evolution of the system of intergovernmental relations. After such a discussion, conducted in the context of the Italian institutional system, we propose a model of fiscal federalism able to satisfy both efficiency and equity requirements. Finally, this paper critically discusses the main elements of the Governmental reform proposal contained in Decreto di Legge Delega n.3100, Sept. 2007.
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