Switch towards tax centralization in Italy: a wake up for the local political budget cycle
Massimiliano Ferraresi (),
Umberto Galmarini (),
Leonzio Rizzo () and
Albero Zanardi ()
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Umberto Galmarini: Università dell'Insubria e IEB
Albero Zanardi: Ufficio Parlamentare di Bilancio
Working papers from Società Italiana di Economia Pubblica
The abolition of the municipal property tax on owner-occupied dwellings accomplished in Italy in 2008 offers a quasi-natural experiment that allows for the identification of the presence of political budget cycles - the incentives for municipalities close to elections to manipulate policy outcome decisions. Our empirical analysis shows that the reform impacted on municipalities that in 2008 were in their pre-electoral year, by expanding the size of their budget in the form of an increase of current expenditure and fees and charges, but this did not occurred in municipalities that experienced their pre-electoral year before 2008.
Keywords: political budget cycle; transfers; federal budget; property tax; fiscal reform; local elections (search for similar items in EconPapers)
JEL-codes: C23 H71 H72 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-cdm, nep-cse, nep-pol, nep-pub and nep-ure
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Journal Article: Switch toward tax centralization in Italy: a wake-up for the local political budget cycle (2019)
Working Paper: Switch towards tax centralization in Italy: A wake up for the local political budget cycle (2016)
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Persistent link: https://EconPapers.repec.org/RePEc:ipu:wpaper:48
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