Strategic local tax interactionsDoes quality of life matter?

  1. Francisco J. Delgado 1
  2. Santiago Lago Peñas 2
  3. Matías Mayor 1
  1. 1 University of Oviedo, Spain
  2. 2 University of Vigo, Spain
Revista:
Papeles de trabajo del Instituto de Estudios Fiscales. Serie economía

ISSN: 1578-0252

Ano de publicación: 2015

Número: 1

Páxinas: 7-33

Tipo: Artigo

DIALNET GOOGLE SCHOLAR

Outras publicacións en: Papeles de trabajo del Instituto de Estudios Fiscales. Serie economía

Resumo

The aim of this paper is to study the role of municipal quality of life as a driver of tax strategic interac-tions among local governments. The analysis is focused on the two main local taxes in Spain –property tax and motor vehicle tax- and on the municipalities above 50,000 inhabitants. Empirical evi-dence confirms the existence and relevance of such interactions in the property tax. On the contrary, in the case of motor vehicle tax such interaction patterns are not detected

Fonte de datos: Dialnet