Who do you Blame in Local Finance? An Analysis of Municipal Financing in Italy

A 1999 reform allowed Italian Mayors to partially substitute a more accountable source of tax revenue (the property tax) with a less transparent one (a surcharge on the personal income tax). Theoretical analysis suggests this should give incompetent Mayors a less costly way to hide themselves, so allowing them to be more easily re-elected. An empirical analysis on Piedmont municipalities confirms these hypotheses.

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Year of publication:	2010
Authors:	Bordignon, Massimo ; Piazza, Santino
Institutions:	CESifo
Subject:	partial decentralization \| fiscal federalism \| transparency \| political behavior

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Extent:	application/pdf
Series:	CESifo Working Paper Series.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number 3100
Classification:	D78 - Positive Analysis of Policy-Making and Implementation ; H71 - State and Local Taxation, Subsidies, and Revenue ; H77 - Intergovernmental Relations; Federalism
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008583710