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Who do you blame in local finance? An analysis of municipal financing in Italy

Massimo Bordignon () and Santino Piazza ()
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Santino Piazza: DISCE, Università Cattolica

No ief0094, DISCE - Quaderni dell'Istituto di Economia e Finanza from Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE)

Abstract: A 1999 reform allowed Italian Mayors to partially substitute a more accountable source of tax revenue (the property tax) with a less trans- parent one (a surcharge on the personal income tax). Theoretical anal- ysis suggests this should give incompetent Mayors a less costly way to hide themselves, so allowing them to be more easily re-elected. An em- pirical analysis on Piedmont municipalities conrms these hypotheses.

Keywords: Partial decentralization; fiscal federalism; transparency; political behavior. (search for similar items in EconPapers)
JEL-codes: D78 H71 H77 (search for similar items in EconPapers)
Pages: 51
Date: 2010-05
New Economics Papers: this item is included in nep-pbe and nep-ure
References: Add references at CitEc
Citations: View citations in EconPapers (23)

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Related works:
Journal Article: Who do you blame in local finance? An analysis of municipal financing in Italy (2017) Downloads
Working Paper: Who do you blame in local finance? An analysis of municipal financing in Italy (2015) Downloads
Working Paper: Who do you blame in local finance? An analysis of municipal financing in Italy (2015) Downloads
Working Paper: Who do you Blame in Local Finance? An Analysis of Municipal Financing in Italy (2010) Downloads
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