Autori
Revelli, FedericoGeys, BennyTitolo
Decentralization, competition and the local tax mix: evidence from FlandersPeriodico
Università degli studi di Torino. Dip. Di Economia e Statistica Cognetti de Martiis. Working paper seriesAnno:
2009 - Volume:
1 - Fascicolo:
2 - Pagina iniziale:
1 - Pagina finale:
21While numerous studies analyse the determinants of the level and composition of
local public spending, little attention has been given to what shapes the choice of tax
instruments used by decentralised governments. This paper bridges this gap by
investigating the economic and political determinants of the local tax mix in the
Flemish region of Belgium, where local governments enjoy extensive fiscal
autonomy and have a wide variety of tax instruments available. Specifically, using
panel data of 289 Flemish municipalities over the period 1995-2002, we estimate 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 (especially the tax base and revenue
requirement), 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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