Tax mimicking in Spanish municipalities: expenditure spillovers, yardstick competition, or tax competition?
This paper evaluates whether the agency problem in public administration shapes Spanish municipalities’ tax policy. To this aim, we have considered 2,431 Spanish municipalities for the period from 2002 to 2013.We find significant evidence of tax mimicking of neighboring municipalities, in both prope...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Public Finance
2019-06-01
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| Series: | Public Sector Economics |
| Subjects: | |
| Online Access: |
http://www.pse-journal.hr/upload/files/pse/2019/2/1.pdf
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