Fiscal Competition among Portuguese Municipalities
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| Format: | Artículo científico |
| Langue: | en |
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Associação Portuguesa para o Desenvolvimento Regional
2011
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| _version_ | 1876469393944215552 |
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| author | Maria Luísa Coimbra |
| author_facet | Maria Luísa Coimbra |
| contents | Fiscal Competition among Portuguese Municipalities Maria Luísa Coimbra José Silva Costa Armindo Carvalho Estudios Territoriales portugal local governments Fiscal competition In this paper we try to answer to two major research questions: Are there signs of fiscal competition among Portuguese municipalities? In which taxes are Portuguese municipalities more likely to engage in fiscal competition? According to the results obtained in this research there is a strategic interaction among municipalities when deciding on the rate of IRS that is fiscal revenue for the municipality. For property tax (CA) the empirical evidence is not conclusive because when we consider spatial fixed effects the coefficients of the variable that captures fiscal competition is not statistically significant. For property tax (IMI), both for non-evaluated and evaluated urban property, the empirical evidence is that there is fiscal competition among municipalities when the period 2004-2007 is considered. Identical result is obtained for evaluated urban property in the period 2008-2009. However, for non evaluated urban property the results are not conclusive in this period of 2008-2009. For municipal business tax (DERRAMA) we also find evidence of fiscal competition for the period 2000-2007, as well as for the period 2008-2009. With the exception of Contribuição Autárquica (CA), the evidence on municipal fiscal competition is not substantially different by type of taxes, which may be explained by the fact that it’s a subject municipalities are recently introducing in their political agenda. Despite differences in the estimations by type of tax and period of analysis, the results do not contradict the hypothesis thethat political-business cycle management influences the choice of rates of municipal taxes. 2011 artículo científico 1645-586X https://www.redalyc.org/articulo.oa?id=514351892002 en http://www.redalyc.org/revista.oa?id=5143 Revista Portuguesa de Estudos Regionais application/pdf Associação Portuguesa para o Desenvolvimento Regional Revista Portuguesa de Estudos Regionais (Portugal) Num.28 |
| format | Artículo científico |
| id | redalyc_514351892002 |
| institution | Redalyc |
| language | en |
| publishDate | 2011 |
| publisher | Associação Portuguesa para o Desenvolvimento Regional |
| spellingShingle | Fiscal Competition among Portuguese Municipalities Maria Luísa Coimbra Estudios Territoriales portugal local governments Fiscal competition Fiscal Competition among Portuguese Municipalities Maria Luísa Coimbra José Silva Costa Armindo Carvalho Estudios Territoriales portugal local governments Fiscal competition In this paper we try to answer to two major research questions: Are there signs of fiscal competition among Portuguese municipalities? In which taxes are Portuguese municipalities more likely to engage in fiscal competition? According to the results obtained in this research there is a strategic interaction among municipalities when deciding on the rate of IRS that is fiscal revenue for the municipality. For property tax (CA) the empirical evidence is not conclusive because when we consider spatial fixed effects the coefficients of the variable that captures fiscal competition is not statistically significant. For property tax (IMI), both for non-evaluated and evaluated urban property, the empirical evidence is that there is fiscal competition among municipalities when the period 2004-2007 is considered. Identical result is obtained for evaluated urban property in the period 2008-2009. However, for non evaluated urban property the results are not conclusive in this period of 2008-2009. For municipal business tax (DERRAMA) we also find evidence of fiscal competition for the period 2000-2007, as well as for the period 2008-2009. With the exception of Contribuição Autárquica (CA), the evidence on municipal fiscal competition is not substantially different by type of taxes, which may be explained by the fact that it’s a subject municipalities are recently introducing in their political agenda. Despite differences in the estimations by type of tax and period of analysis, the results do not contradict the hypothesis thethat political-business cycle management influences the choice of rates of municipal taxes. 2011 artículo científico 1645-586X https://www.redalyc.org/articulo.oa?id=514351892002 en http://www.redalyc.org/revista.oa?id=5143 Revista Portuguesa de Estudos Regionais application/pdf Associação Portuguesa para o Desenvolvimento Regional Revista Portuguesa de Estudos Regionais (Portugal) Num.28 |
| title | Fiscal Competition among Portuguese Municipalities |
| topic | Estudios Territoriales portugal local governments Fiscal competition |
| url | https://www.redalyc.org/articulo.oa?id=514351892002 |