Tax mimicking among local governments : some evidence from Spanish municipalities
The aim of this paper is to study the spatial patterns in the Spanish local tax system. The three most relevant taxes are analyzed: the property tax, the motor vehicle tax and the building activities tax, which jointly represent 80% of the tax revenue at local level in Spain. Using spatial econometr...
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| Formato: | article |
| Idioma: | eng |
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2018
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| Texto completo: | http://hdl.handle.net/10400.5/15665 |
| País: | Portugal |
| Oai: | oai:www.repository.utl.pt:10400.5/15665 |