Tax federalism in Italy is around the corner, while the gap between North and South increases. In the health and welfare system the gap concerns both essential service levels and the economic-financial situation. Analysing the running costs in the last few years and some indicators of the state of organisation of the regional health services, we can see how the deficit in many Regions is not due to under-financing so much as to different planning and organisational choices. In the less virtuous Regions there is an extremely close connection between deficits and distortions in the supply of seronly subscribers can see the full article