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http://hdl.handle.net/2445/116974
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DC Field | Value | Language |
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dc.contributor.author | Geys, Benny | - |
dc.contributor.author | Revelli, Federico | - |
dc.date.accessioned | 2017-10-24T06:43:35Z | - |
dc.date.available | 2017-10-24T06:43:35Z | - |
dc.date.issued | 2009 | - |
dc.identifier.uri | http://hdl.handle.net/2445/116974 | - |
dc.description.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. | ca |
dc.format.extent | 24 p. | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | eng | ca |
dc.publisher | Institut d’Economia de Barcelona | ca |
dc.relation.isformatof | Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions | - |
dc.relation.ispartof | IEB Working Paper 2009/17 | - |
dc.relation.ispartofseries | [WP E-IEB09/17] | cat |
dc.rights | cc-by-nc-nd, (c) Geys et al., 2009 | - |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ | - |
dc.source | IEB (Institut d’Economia de Barcelona) – Working Papers | - |
dc.subject.classification | Administració fiscal | cat |
dc.subject.classification | Descentralització administrativa | cat |
dc.subject.classification | Administració local | - |
dc.subject.other | Tax administration and procedure | eng |
dc.subject.other | Decentralization in government | eng |
dc.subject.other | Local government | - |
dc.title | Decentralization, competition and the local tax mix: evidence from Flanders | ca |
dc.type | info:eu-repo/semantics/workingPaper | ca |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | ca |
Appears in Collections: | IEB (Institut d’Economia de Barcelona) – Working Papers |
Files in This Item:
File | Description | Size | Format | |
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IEB09-17_Geys+Revelli.pdf | 497.09 kB | Adobe PDF | View/Open |
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