Il rapporto come di consueto pone sotto osservazione critica le politiche adottate dagli ultimi governi con riferimento ai più rilevanti ambiti d’intervento pubblico quali conti pubblici, fisco, previdenza e assistenza, sanità, istruzione, federalismo, public utilities. Quest’anno in particolare approfondisce due temi che appaiono assai rilevanti per comprendere l’evoluzione e le prospettive della finanza pubblica: il settore dei giochi e delle lotterie e la tassazione delle multinazionali operanti nella digital economy.

Scritti di Giampaolo Arachi, Massimo Baldini, Enza Caruso, Fedele De Novellis, Francesca Gastaldi, Simone Ghislandi, Carlo Mazzaferro, Maria Teresa Monteduro, Attilio Pasetto, Stefano Pisani, Zeno Rotondi, Alessandro Santoro, Alessia Savoldi, Carlo Scarpa, Sara Signorini, Stefano Toso.

Public finances in Italy is an annual report initially launched in 1994 with the aim of providing a review of the key developments that occur year by year in the area of public finance in Italy. The 2016 Report evaluates the main policy measures implemented by the Italian government during 2015 and the first quarter of 2016, and provides an outlook for the short-term future. The papers included in the report cover the most important areas of public finance and public intervention: budgetary policies, taxation, health care, pensions, social policies, fiscal decentralization, public utilities, public infrastructure. Two special chapters focus respectively on the issues raised by the regulation and taxation of gambling and on the prospects for reforming the taxation of multinational firms in the digital economy.

Keywords: Italy, Public finances, Fiscal policy

JEL Classification: H00, H2, H5, H6, H75, H7