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IEB16-21_Ferraresi.pdf (2 MB)

Tipus de document

Document de treball

Data de publicació

2016

Llicència de publicació

cc-by-nc-nd, (c) Ferraresi et al., 2016
Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/112793

Switch towards tax centralization in italy: a wake up for the local political budget cycle

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Resum

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.

Matèries

Política fiscal, Reforma fiscal, Impostos, Eleccions locals, Finances públiques

Matèries (anglès)

Fiscal policy, Tax reform, Taxation, Local elections, Public finance

Citació

Col·leccions

IEB (Institut d’Economia de Barcelona) – Working Papers

Citació

FERRARESI, Massimiliano, et al. Switch towards tax centralization in italy: a wake up for the local political budget cycle. IEB Working Paper 2016/21. [consulted: 11 of August of 2026]. Available at: https://hdl.handle.net/2445/112793

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