The Italian financing system for waste collection and disposal services, still far from a price-based system at the national level, is similar to a real property tax system. Among other concerns, this raises equity issues. The aim of this paper is threefold. First, the structure of the waste tax in its components (i.e., fixed and variable) is analysed at the provincial level. This allows to investigate the magnitude of the two tax components in Italian provinces, while showing the differences among macro-areas in the financing system for waste collection and disposal services. Second, the regressivity (progressivity) of the tax system adopted is investigated, so as to highlight the differences among geographical areas. Third, an alternative base for the waste tax is proposed, in order to avoid regressivity and achieve higher equality. For these purposes, official data referring to 2017 are used and a Geographically Weighted Regression is implemented. The results highlight the importance of an alternative base of the waste tax to design an equal and non-regressive tax, more similar to a Pay-As-You-Throw scheme.

意大利的垃圾收集和处置服务融资体系与国家层面的基于价格的体系相去甚远，类似于不动产税体系。除其他问题外，这引发了公平问题。本文的目的有三个。首先，在省级层面分析了垃圾税组成部分（即固定和可变）的结构。这可以调查意大利各省两种税收组成部分的规模，同时显示废物收集和处置服务融资系统中宏观领域之间的差异。其次，考察所采用税制的累退性（累进性），以突出地域间的差异。第三，提出了废品税的替代税基，以避免累退性并实现更高的平等性。为此，使用了参考 2017 年的官方数据，并实施了地理加权回归。结果强调了废物税的替代基础对于设计平等和非累退税的重要性，更类似于“即付即用”计划。