Geys, BennyRevelli, Federico2017-10-242017-10-242009https://hdl.handle.net/2445/116974This 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.24 p.application/pdfengcc-by-nc-nd, (c) Geys et al., 2009http://creativecommons.org/licenses/by-nc-nd/3.0/es/Administració fiscalDescentralització administrativaAdministració localTax administration and procedureDecentralization in governmentLocal governmentinfo:eu-repo/semantics/workingPaperinfo:eu-repo/semantics/openAccess