Public Sector Economics

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Tax mimicking in Spanish municipalities: expenditure spillovers, yardstick competition, or tax competition?



Francisco Bastida*
   
Bernardino Benito*
   
María-Dolores Guillamón*
   
Ana-María Ríos*
Article   |   Year:  2019   |   Pages:  115 - 139   |   Volume:  43   |   Issue:  2
Received:  April 12, 2019   |   Accepted:  May 8, 2019   |   Published online:  June 10, 2019
Download citation        https://doi.org/10.3326/pse.43.2.1       


Table 1
Information on variables and descriptive statistics (continued)
DISPLAY Table

Table 2A
Property tax regressions
DISPLAY Table

Table 2B
Car tax regressions
DISPLAY Table

Figure 1
Majority impact on tax mimicking
DISPLAY Figure

Table 3
Tax competition (Tiebout) regression
DISPLAY Table

Table 4
Impact of municipal council ideology
DISPLAY Table

  June, 2019
II/2019
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