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 trans- parent one (a surcharge on the personal income tax). Theoretical anal- ysis suggests this should give incompetent Mayors a less costly way to hide themselves, so allowing them to be more easily re-elected. An em- pirical analysis on Piedmont municipalities conrms these hypotheses.

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Year of publication:	2010-05
Authors:	Bordignon, Massimo ; Piazza, Santino
Institutions:	Dipartimenti e Istituti di Scienze Economiche, Università Cattolica del Sacro Cuore
Subject:	Partial decentralization \| fiscal federalism \| transparency \| political behavior

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Extent:	application/pdf
Series:	DISCE - Quaderni dell'Istituto di Economia e Finanza.
Type of publication:	Book / Working Paper
Language:	English
Notes:	Number ief0094 5 pages long
Classification:	H71 - State and Local Taxation, Subsidies, and Revenue ; H77 - Intergovernmental Relations; Federalism ; D78 - Positive Analysis of Policy-Making and Implementation
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008587700