ABSTRACT
This conclusion presents some closing thoughts on the concepts covered in the preceding chapters of this book. The book shows that the contributions in interpreting the history and current affairs of the Western world in terms of existing or desired fiscal federalism, there is no room for ideological' interpretations, such as right wing' or left wing' systems, as the dress of fiscal autonomy adapts to the globally evolving and often regionally different political choices of the sub-national units. The Swiss case is a good example: here the social-democratic French-speaking cantons have adopted for decades a more progressive' tax autonomy compared with that of the liberal-conservative German-speaking cantons, but both interpretations of the tax autonomy fit well with the pure and primigenious' Swiss fiscal federalism. The selection of the cases presented aimed at stimulating a debate on fiscal federalism in Italy. Desired autonomy conflicting with central interests and equalization among constituent units were two aspects of fiscal federalism particularly relevant.
