| Le relazioni finanziarie intergovernative in Canada: tra regole costituzionali e prassi cooperative |
| Fascicolo 2007-3 |
| Scritto da Piciocchi Pietro |
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Sommario 1. Una premessa di metodo. – 2. Il quadro politico di riferimento. – 3. Dalla disciplina costituzionale della tassazione all’imposizione negoziata. – 4. Il sistema di perequazione e gli strumenti di finanziamento delle politiche provinciali. – 5. Assenza di principi giurisprudenziali sulla distribuzione delle risorse. Il caso del Canada Assistance Plan. – 6. Conclusioni.
Abstract This article deals with the evolution of fiscal federalism in Canada since the British North American Act was passed in 1867. In particular, it addresses the influence on the distribution of competencies between the Federation and the Provinces the Act has had (special financial competences). Since the end of World War II, the increase in public spending on health and social services and the economic burden undertaken to forge “Canadian unity” have significantly strengthened the role of the Government of Ottawa. In fact, the latter has often encroached on the jurisdiction of the Provinces through the allocation of funding and grants for the implementation of many administrative policies. The system has evolved without upheaval, except for Quebec’s demands for separatism, because the Provinces and the Federation have always agreed to negotiate and to solve conflicts in the political arena so as to exclude, as far as possible, the intervention of the Supreme Court. |