Presbitero, Andrea Filippo; Sacchi, Agnese; Zazzaro, Alberto - Money and Finance Research group (Mo.Fi.R.) - 2014
This paper investigates the effects of property taxation on fiscal discipline for a sample of OECD countries over the period 1973-2011. We find that aggregate property taxation in total tax revenues is not statistically correlated with the primary surplus-to-GDP ratio. In contrast, a greater...