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IEB09-26_DiPorto+Revelli.pdf (591.03 KB)

Document type

Working paper

Publication date

2009

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cc-by-nc-nd, (c) Di Porto et al., 2009
Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/116984

Central command, local hazard and the race to the top

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Abstract

This paper explores for the first time the consequences of centrally imposed local tax limitations on the modelling and estimation of spatial auto-correlation in local fiscal policies, and compares three spatial interaction estimators: a) the conventional maximum likelihood estimator that ignores censoring; b) a spatial Tobit estimator; c) a discrete hazard estimator. Implementation of the above empirical approaches on the case of local vehicle taxation in Italy provides a reasonably coherent picture in terms of the direction and size of the spatial interaction process, and offers a plausible spatial interpretation of the race to the top in provincial vehicle taxes.

Subject

Política fiscal, Impostos sobre automòbils, Correlació (Estadística)

Subject (English)

Fiscal policy, Automobiles taxation, Correlation (Statistics)

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

Citation

DI PORTO, Edoardo and REVELLI, Federico. Central command, local hazard and the race to the top. IEB Working Paper 2009/26. [consulted: 11 of June of 2026]. Available at: https://hdl.handle.net/2445/116984

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