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)
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
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Working Paper: Decentralization, competition and the local tax mix: Evidence from Flanders (2009)
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Persistent link: https://EconPapers.repec.org/RePEc:ieb:wpaper:doc2009-17
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