Browsing Handelshøyskolen BI by Subject "decentralization"
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Economic and Political Foundations of Local Tax Structures: An Empirical Investigation of Flemish Municipalities’ Tax Mix
(Journal article; Peer reviewed, 2011)Building on the revenue structure theory developed by Hettich and Winer (1984, 1988, 1999), this paper is the first to investigate the economic and political determinants of local tax mix choices. We thereby use panel data ...