Decentralization, competition and the local tax mix: evidence from Flanders

• Autores: Benny Geys, Federico Revelli
• Localización: Documents de treball IEB, Nº. 17, 2009
• Idioma: inglés
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• Dialnet Métricas: 2 Citas
• Resumen

  • 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.