2026-04-18T07:04:15Zhttps://recercat.cat/oai/request

oai:recercat.cat:2445/1169842025-11-19T20:44:12Zcom_2072_1057col_2072_478859col_2072_478917

00925njm 22002777a 4500 dc Di Porto, Edoardo author Revelli, Federico author 2017-10-24T07:18:10Z 2017-10-24T07:18:10Z 2009 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. Política fiscal Impostos sobre automòbils Correlació (Estadística) Fiscal policy Automobiles taxation Correlation (Statistics) Central command, local hazard and the race to the top