Publication
Tax mimicking among local governments : some evidence from Spanish municipalities
| dc.contributor.author | Delgado, Francisco J. | |
| dc.contributor.author | Mayor, Matías | |
| dc.date.accessioned | 2018-06-21T07:41:31Z | |
| dc.date.available | 2018-06-21T07:41:31Z | |
| dc.date.issued | 2011-08 | |
| dc.description.abstract | The aim of this paper is to study the spatial patterns in the Spanish local tax system. The three most relevant taxes are analyzed: the property tax, the motor vehicle tax and the building activities tax, which jointly represent 80% of the tax revenue at local level in Spain. Using spatial econometrics procedures, three alternative weight specifications to define competitors are explored: contiguity, distance and a combination of economic and geographical characteristics. After carrying out an exploratory spatial analysis, the results of the estimation of spatial lag and spatial error models confirm positive spatial- autocorrelation for the property tax and the building activities tax, with an order of magnitude between 0.3 and 0.5. On the contrary, the motor vehicle tax does not exhibit a significant spatial pattern. | pt_PT |
| dc.description.version | info:eu-repo/semantics/publishedVersion | pt_PT |
| dc.identifier.citation | Delgado, Francisco J. e Matías Mayor (2011). "Tax mimicking among local governments : some evidence from Spanish municipalities". Portuguese Economic Journal, 10(2):149-164 | pt_PT |
| dc.identifier.doi | 10.1007/s10258-010-0067-3 | pt_PT |
| dc.identifier.issn | 1617-982X (print) | |
| dc.identifier.issn | 1617-9838 (online) | |
| dc.identifier.uri | http://hdl.handle.net/10400.5/15665 | |
| dc.language.iso | eng | pt_PT |
| dc.peerreviewed | yes | pt_PT |
| dc.publisher | Springer Verlag | pt_PT |
| dc.subject | Tax mimicking | pt_PT |
| dc.subject | Spatial econometrics | pt_PT |
| dc.subject | Local governments | pt_PT |
| dc.title | Tax mimicking among local governments : some evidence from Spanish municipalities | pt_PT |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.conferencePlace | Lisboa | pt_PT |
| oaire.citation.endPage | 164 | pt_PT |
| oaire.citation.issue | 2 | pt_PT |
| oaire.citation.startPage | 149 | pt_PT |
| oaire.citation.title | Portuguese Economic Journal | pt_PT |
| oaire.citation.volume | 10 | pt_PT |
| rcaap.rights | closedAccess | pt_PT |
| rcaap.type | article | pt_PT |