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The determinants of local tax setting in the event of a tax system under reform : the case of Italian municipal property tax

Pollastri, Corrado; Zanardi, Alberto - In: Politica economica, journal of economic policy 31 (2015) 3, pp. 355-375

Persistent link: https://www.econbiz.de/10011558023

Switch towards tax centralization in Italy : a wake up for the local political budget cycle

Ferraresi, Massimiliano; Galmarini, Umberto; Rizzo, Leonzio - 2016

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Switch toward tax centralization in Italy : a wake-up for the local political budget cycle

Ferraresi, Massimiliano; Galmarini, Umberto; Rizzo, Leonzio - In: International tax and public finance 26 (2019) 4, pp. 872-898

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Switch Towards Tax Centralization in Italy : A Wake Up for the Local Political Budget Cycle

Ferraresi, Massimiliano - 2016

The abolition of the municipal property tax on owner-occupied dwellings accomplished in Italy in 2008 offers a quasi-natural experiment that allows for the identification of the presence of political budget cycles - the incentives for municipalities close to elections to manipulate policy...

Persistent link: https://www.econbiz.de/10012982798