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dc.contributor.authorGeys, Benny
dc.contributor.authorRevelli, Federico
dc.date.accessioned2012-03-23T08:42:50Z
dc.date.available2012-06-30T23:00:15Z
dc.date.issued2011
dc.identifier.issn1472-3425 (e-utg)
dc.identifier.urihttp://hdl.handle.net/11250/93546
dc.descriptionThis is the authors’ final, accepted and refereed manuscript to the articleno_NO
dc.description.abstractBuilding 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 on 289 municipalities in the Flemish region of Belgium (period 1995-2002), where local governments enjoy extensive fiscal autonomy and have a wide choice of available tax instruments. Estimating a system of five reduced-form equations for the five central revenue sources (income, property, business, user fees and other own revenues), our results show that economics plays a significantly more important role than politics in shaping the local tax mix. Moreover, supporting theoretical predictions about marginal cost equalization across available tax instruments, absolute reliance on each revenue source increases as the overall revenue requirement gets larger (a ‘scale-effect’).no_NO
dc.language.isoengno_NO
dc.publisherPion Ltdno_NO
dc.subjecttax mixno_NO
dc.subjectlocal governmentno_NO
dc.subjectdecentralizationno_NO
dc.subjectfiscal policyno_NO
dc.titleEconomic and Political Foundations of Local Tax Structures: An Empirical Investigation of Flemish Municipalities’ Tax Mixno_NO
dc.typeJournal articleno_NO
dc.typePeer reviewedno_NO
dc.source.pagenumber410-427no_NO
dc.source.volume29no_NO
dc.source.journalEnvironment and Planning C: Government and Policyno_NO
dc.source.issue3no_NO
dc.identifier.doihttp://dx.doi.org/10.1068/c10116r


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