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Essentials of Fiscal Sociology

Conception of an Encyclopedia


Edited By Jürgen G. Backhaus

The issue whether fiscal sociology is ripe for an encyclopedia is the hidden agenda of this project. The authors are international experts from the old and the new world, from Italy to Estonia, the Netherlands to Russia, and of course, the United States. The essays cover both, the history of fiscal sociology and recent and future issues, such as the making of the Estonian constitution, which emphasizes fiscal austerity, and the emerging European constitution.


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On the failure of European planning for less developed regions. The case of Calabria. Francesco Forte Cosimo Magazzino Michela Mantovani


Abstract This study analyzes the negative performance of Calabria’s Regional Program 2000-2006, for the enhancement of cultural goods to attract tourism, as an example of the waste of resources in the regional planning under the EU-Italian complex planning procedure for economic convergence. The empirical analysis shows that the variables relating to cultural sites, education sites and sites with tourism or tourism potentialities had no significance or even negative influence. The most significant variable was the number of nonprofit organization present in the municipalities. A relevant part of the funds remained unspent for the purposes of the plan, and it was devoted to other destinations. After the program, the number of visitors and revenues from museum and archeological sites of Calabria was lower than before, while on average in Italy there was a great increase. On the other hand, tourism in Calabria experienced a differential increase, in spite of the waste of the funds of the European regional policy. Keywords: cultural goods; tourism; public policies; public expenditure; Southern Italy. JEL Classification: H4; R1; Z1. 1. Introduction This study analyzes the negative performance of Calabria’s Regional Opera- tion Program (POR) 2000-2006. The program was devoted to projects for the enhancement of cultural goods to attract tourism, as an example of a waste of resources in the European Union’s ambitious program 2000-2006, for the eco- nomic convergence of Europe’s less developed regions with the developed ones (Community Support Framework, 2000-2006). The results of Calabrian POR, performed following the guidelines of the Council Regulation...

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