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dc.contributor.author | Geys, Benny |
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dc.contributor.author | Revelli, Federico |
dc.date | 2017-10-24T06:43:35Z |
dc.date | 2017-10-24T06:43:35Z |
dc.date | 2009 |
dc.identifier | http://hdl.handle.net/2445/116974 |
dc.identifier.uri | http://hdl.handle.net/2445/116974 |
dc.description | 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. |
dc.format | 24 p. |
dc.format | application/pdf |
dc.language | eng |
dc.publisher | Institut d’Economia de Barcelona |
dc.relation | Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions |
dc.relation | IEB Working Paper 2009/17 |
dc.relation | [WP E-IEB09/17] |
dc.rights | cc-by-nc-nd, (c) Geys et al., 2009 |
dc.rights | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ |
dc.rights | info:eu-repo/semantics/openAccess |
dc.subject | Administració fiscal |
dc.subject | Descentralització administrativa |
dc.subject | Administració local |
dc.subject | Tax administration and procedure |
dc.subject | Decentralization in government |
dc.subject | Local government |
dc.title | Decentralization, competition and the local tax mix: evidence from Flanders |
dc.type | info:eu-repo/semantics/workingPaper |