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Title: | Decentralization, competition and the local tax mix: evidence from Flanders |
Author: | Geys, Benny Revelli, Federico |
Keywords: | Administració fiscal Descentralització administrativa Administració local Tax administration and procedure Decentralization in government Local government |
Issue Date: | 2009 |
Publisher: | Institut d’Economia de Barcelona |
Series/Report no: | [WP E-IEB09/17] |
Abstract: | This paper investigates the economic and political determinants of the local tax mix using panel data of 289 Flemish municipalities over the period 1995-2002 and estimating a system of five reduced-form tax revenue-share equations (income, property, business, user fees and other own revenues). The analysis highlights a number of important economic determinants of the observed tax mix while political variables turn out to play a relatively minor role. Finally, the analysis uncovers virtually no evidence of inter-municipal dependence in the determination of the local tax mix. |
Note: | Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions |
It is part of: | IEB Working Paper 2009/17 |
URI: | http://hdl.handle.net/2445/116974 |
Appears in Collections: | IEB (Institut d’Economia de Barcelona) – Working Papers |
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IEB09-17_Geys+Revelli.pdf | 497.09 kB | Adobe PDF | View/Open |
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