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
Other Persons:	Piazza, Santino (contributor)
Publisher:	[2010]: [S.l.] : SSRN
Subject:	Italien \| Italy \| Gemeindefinanzen \| Local government finance

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Extent:	1 Online-Ressource (49 p)
Series:	CESifo Working Paper Series ; No. 3100
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 30, 2010 erstellt
Other identifiers:	10.2139/ssrn.1633356 [DOI]
Classification:	H71 - State and Local Taxation, Subsidies, and Revenue ; H77 - Intergovernmental Relations; Federalism ; D78 - Positive Analysis of Policy-Making and Implementation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013141506