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Title:
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Decentralization, competition and the local tax mix: evidence from Flanders
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Author:
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Geys, Benny; Revelli, Federico
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Notes:
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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. |
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Subject(s):
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-Administració fiscal
-Descentralització administrativa
-Administració local
-Tax administration and procedure
-Decentralization in government
-Local government |
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Rights:
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cc-by-nc-nd, (c) Geys et al., 2009
http://creativecommons.org/licenses/by-nc-nd/3.0/es/
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Document type:
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Working Paper |
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Published by:
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Institut d’Economia de Barcelona
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