Public Sector Economics

920
Views



199
Downloads

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       


  1. Allers, M. A. and Elhorst, J. P., 2005. Tax Mimicking and Yardstick Competition Among Local Governments in the Netherlands. International Tax and Public Finance, 12, pp. 493–513 [CrossRef]

  2. Alt, J. E., Lassen, D. D. and Shanna, R., 2006. The Causes of Fiscal Transparency: Evidence from the U.S. States. IMF Staff Papers, 53, pp. 30-57 [CrossRef]

  3. Baicker, K., 2005. The spillover effects of state spending. Journal of Public Economics, 89(2), pp. 529-544 [CrossRef]

  4. Baskaran, T., 2014. Identifying local tax mimicking with administrative borders and a policy reform. Journal of Public Economics, 1(18), pp. 41-51 [CrossRef]

  5. Besley, T. and Case, A., 1995. Incumbent Behavior: Vote-Seeking, Tax-Setting, and Yardstick Competition. American Economic Review, 85, pp. 25-45.

  6. Blundell, R. and Bond, S., 1998. Initial conditions and moment restrictions in dynamic panel data models. Journal of Econometrics, 87, pp. 111-143 [CrossRef]

  7. Bordignon, M., Cerniglia, F. and Revelli, F., 2003. In Search of Yardstick Competition: A Spatial Analysis of Italian Municipal Property Tax Setting. Journal of Urban Economics, 54, pp. 199–217 [CrossRef]

  8. Brett, C. and Pinkse, J., 2000. The determinants of municipal tax rates in British Columbia. Canadian Journal of Economics, 33(3), pp. 695-714 [CrossRef]

  9. Bucovetsky, S. and Smart, M., 2006. The efficiency consequences of local revenue equalization: Tax competition and tax distortions. Journal of Public Economic Theory, 8(1), pp. 119-144 [CrossRef]

  10. Cassette, A., Di Porto, E. and Foremny, D., 2012. Strategic fiscal interaction across borders: Evidence from French and German local governments along the Rhine Valley. Journal of Urban Economics, 72(1), pp. 17-30 [CrossRef]

  11. Costa-Font, J., De-Albuquerque, F. and Doucouliagos, H., 2015. Does Inter-jurisdictional Competition Engender a ‘Race to the Bottom’? A Meta-Regression Analysis. Economics & Politics, 27(3), pp. 488-508 [CrossRef]

  12. Cusack, T. R. 1997. Partisan politics and public finance: Changes in public spending in the industrialized democracies, 1955–1989. Public Choice, 91, pp. 375-395 [CrossRef]

  13. Delgado, F. J., Lago‐Peñas, S. and Mayor, M., 2015. On the determinants of local tax rates: new evidence from Spain. Contemporary Economic Policy, 33(2), pp. 351-368 [CrossRef]

  14. Dezhbakhsh, H., Tohamy, S. M. and Aranson, P. H., 2003. A new approach for testing budgetary incrementalism. Journal of Politics, 65(2), pp. 532-558 [CrossRef]

  15. Edmark, K. and Ågren, H., 2008. Identifying strategic interactions in Swedish local income tax policies. Journal of Urban Economics, 63(3), pp. 849-857 [CrossRef]

  16. Fiva, J. H. and Rattsø, J., 2007. Local choice of property taxation: Evidence from Norway. Public Choice, 132(3-4), pp. 457-470 [CrossRef]

  17. Gérard, M., Jayet, H. and Paty, S., 2010. Tax interactions among Belgian municipalities: Do interregional differences matter? Regional Science and Urban Economics, 40(5), pp. 336-342 [CrossRef]

  18. Heyndels, B. and Smolders, C., 1994. Fiscal illusion at the local level: Empirical evidence for the Flemish municipalities. Public Choice, 80(3-4), pp. 325-338 [CrossRef]

  19. Heyndels, B. and Vuchelen, J., 1998. Tax mimicking among Belgian municipalities. National Tax Journal, 51(1), pp. 89-101.

  20. Isen, A. 2014. Do local government fiscal spillovers exist? Evidence from counties, municipalities, and school districts. Journal of Public Economics, 110, pp. 57-73 [CrossRef]

  21. Lyytikäinen, T., 2012. Tax competition among local governments: Evidence from a property tax reform in Finland. Journal of Public Economics, 96(7), 584-595 [CrossRef]

  22. Manski, C. F., 1993. Identification of endogenous social effects: the reflection problem. Review of Economic Studies, 60(3), pp. 531-542 [CrossRef]

  23. Mayper, A. G., Granof, M. and Giroux, G., 1991. An analysis of municipal budget Variances. Accounting, Auditing & Accountability Journal, 4(1) [CrossRef]

  24. McKenna, D., 2011. UK local government and public participation: Using conjectures to explain the relationship. Public Administration, 89(3), pp. 1182-1200 [CrossRef]

  25. Oates, W. E., 1969. The effects of property taxes and local public spending on property values: An empirical study of tax capitalization and the Tiebout hypothesis. Journal of Political Economy, 77(6), pp. 957-971 [CrossRef]

  26. Pinkse, J., Slade, M. E. and Brett, C., 2002. Spatial price competition: a semiparametric approach. Econometrica, 70(3), pp. 1111-1153 [CrossRef]

  27. Revelli, F., 2001. Spatial patterns in local taxation: tax mimicking or error mimicking? Applied Economics, 33(9), pp. 1101-1107 [CrossRef]

  28. Revelli, F., 2002. Local Taxes, National Politics and Spatial Interactions in English District Election Results. European Journal of Political Economy, 18, pp. 281–299 [CrossRef]

  29. Roubini, N. and Sachs, J., 1989. Government spending and budget deficits in the industrial countries. Economic Policy, 4(8), pp. 99-132 [CrossRef]

  30. Salmon, P., 1987. Decentralisation as an Incentive Scheme. Oxford Review of Economic Policy, (3), pp. 24-43 [CrossRef]

  31. Solé-Ollé, A., 2003. Electoral Accountability and Tax Mimicking: The Effects of Electoral Margins, Coalition Government, and Ideology. European Journal of Political Economy, 19, pp. 685-713 [CrossRef]

  32. Tellier, G., 2006. Public expenditures in Canadian provinces: An empirical study of politico-economic interactions. Public Choice, 126, pp. 367-385 [CrossRef]

  33. Tiebout, C. M., 1956. A Pure Theory of Local Expenditures. Journal of Political Economy, 64, pp. 416–424 [CrossRef]

  34. Wittman, D., 1989. Why democracies produce efficient results. Journal of Political Economy, 97(6), pp. 1395-1424 [CrossRef]

  June, 2019
II/2019
In order to give you a better user experience, cookies have been stored on your computer.
Accept cookie     More information