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Title: Switch towards tax centralization in italy: a wake up for the local political budget cycle
Author: Ferraresi, Massimiliano
Galmarini, Umberto
Rizzo, Leonzio
Zanardi, Alberto
Keywords: Política fiscal
Reforma fiscal
Eleccions locals
Finances públiques
Fiscal policy
Tax reform
Local elections
Public finance
Issue Date: 2016
Publisher: Institut d’Economia de Barcelona
Series/Report no: [WP E-IEB16/21]
Abstract: The abolition of the municipal property tax on owner-occupied dwellings accomplished in Italy in 2008 offers a quasi-natural experiment that allows for the identification of the presence of political budget cycles - the incentives for municipalities close to elections to manipulate policy outcome decisions. Our empirical analysis shows that the reform impacted on municipalities that in 2008 were in their preelectoral year, by expanding the size of their budget in the form of an increase of current expenditure and fees and charges, but this did not occurred in municipalities that experienced their pre-electoral year before 2008.
Note: Reproducció del document publicat a:
It is part of: IEB Working Paper 2016/21
Appears in Collections:IEB (Institut d’Economia de Barcelona) – Working Papers

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