E 'in 1992, exactly 15 years ago, the number 2 of Micromega Gianfranco Miglio, during a conversation with Sergio Chisels-article (also available on Padani Papers No. 64-65, of March-June 2006) reflects on socialism and federalism. Thinking about the end of Soviet communism, identifies the two main points that led to the failure of the model of society or the certainty of income and employment for all and equality of income trend. Two concepts that are the leitmotif of the house next to ours, which periodically comes back to fear the specter of communism, collectivism, apparently unaware of the history, unable to understand that the guaranteed income, however, inhibits the drive to work and produce as well as prevent people, particularly those in the middle - low, as indicated by Miglio, to improve their standard of living, freezing the drive to gain. Mile, with clarity, states that " without a strong dose of egoism, without the desire to be envied by others, there can be no progress or development, but economic stagnation ." The form of organization that more other is able to enhance the individual becomes one founded on pluralism, culminating in federalism Millet wrote "Politics the twenty-first century will be the prerogative of those who can get rid of old myths, claiming a pluralist and federalist choice, against the inertia generated by the idea of \u200b\u200bthe prevalence of the unit on diversity. " The keystone of federalist thinking is precisely the diversity ( or specificity), socio-political translation of the individual rights of ethnic-cultural Mile translated with the right to "be who you want (and who does it), developing its own peculiarities in free cohabitation rules to contracts, beyond the concept of commitment timeless.
We apply these ideas to the system tax and discover that there is no genuine federalism, fiscal federalism . why talk of fiscal federalism in our house, with a constitution that is not a federalist, with a country that is still highly centralized, it is at least improper . Then we go to the source of European federalism. On the Federal Gazette of July 24, the Swiss Confederation has published the Federal Council report on the impact of different policy instruments on Swiss federalism (www.admin.ch). Without going into the technicalities of the document, a paragraph in the introduction is for the very nature of Swiss federalism, it describes the central elements of this system Mile considered the only form of federalism really accomplished. Cantonal autonomy (ie, shared sovereignty) and wide powers of participation in the cantons to the "determination of the will and the enactment of federal laws" are the heart of the Swiss.
cantonal autonomy, in particular, is expressed in the sovereignty of the cantons, the existence of its own constitution, elected independently of organs and especially in availability of own financial resources, the "famous" fiscal responsibility does fiscal federalism crucial to recognize the discriminatory federalism. While in the heated debate that has long life to the Swiss political community about a possible entry into the EU is a firm that seems not to be questioned, it is the authority of the cantons in revenue, a sacrosanct principle and essential that sinks roots in the very essence of the concept of federalism. The Report which I have quoted in paragraph 6.4.1, states, "Unlike other federal states (eg Germany), taxes are an important element of competitiveness as a business location from the cantons. Tax competition is one of the causes of the tax in respect Low force in Switzerland. It consists of three elements: the autonomy of cantonal revenue given by the power to fix the tax laws, the autonomy of cantonal expenditure data from the determination of the estimate and the financial equalization accomplished at the federal level, which will partly compensate for the cantonal disparities. " in the Swiss cantons, therefore, the people, parliament and government acting independently on taxation and expenditure for the community. Fiscal federalism, the report says, is an important part of Swiss federalism and plays a crucial role in it to ensure its vitality. A conviction which allowed the Federal Council to respond firmly to the European Commission officially adopted in February that illegal tax privileges granted to companies in the cantons, recalling that the EU fiscal autonomy is enshrined in the Constitution and that tax competition taking place in federal government has shown so far to work well. On the other hand is not a coincidence that in the ranking for GDP per capita published in Il Sole 24 Ore last Aug. 20 Switzerland is one firmly in charge with $ 49,995, ranking, however, tells us something more, we suggests a way to change, in the first ten countries in the world, in fact, have four federal structure; behind Switzerland, there are in fact the United States, quarterfinals, Canada, Germany ninth and tenth. (Just for the record, we are 19th with $ 26,095).
Chiara Battistoni
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