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Decentralization, Competition and the local tax mix: evidence from Flanders

Benny Geys and Federico Revelli ()

No 2009/17, Working Papers from Institut d'Economia de Barcelona (IEB)

Abstract: 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.

Keywords: Tax mix; Local government; Flemish municipalities; Decentralisation (search for similar items in EconPapers)
JEL-codes: C33 D72 H71 (search for similar items in EconPapers)
Pages: 24 pages
Date: 2009
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