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
Journal:
Papeles de trabajo del Instituto de Estudios Fiscales. Serie economía

ISSN: 1578-0252

Year of publication: 2015

Issue: 1

Pages: 7-33

Type: Article

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More publications in: Papeles de trabajo del Instituto de Estudios Fiscales. Serie economía

Abstract

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

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