Tax mimicking among local governments : some evidence from Spanish municipalities
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.5/15665 |
Resumo: | The aim of this paper is to study the spatial patterns in the Spanish local tax system. The three most relevant taxes are analyzed: the property tax, the motor vehicle tax and the building activities tax, which jointly represent 80% of the tax revenue at local level in Spain. Using spatial econometrics procedures, three alternative weight specifications to define competitors are explored: contiguity, distance and a combination of economic and geographical characteristics. After carrying out an exploratory spatial analysis, the results of the estimation of spatial lag and spatial error models confirm positive spatial- autocorrelation for the property tax and the building activities tax, with an order of magnitude between 0.3 and 0.5. On the contrary, the motor vehicle tax does not exhibit a significant spatial pattern. |
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Tax mimicking among local governments : some evidence from Spanish municipalitiesTax mimickingSpatial econometricsLocal governmentsThe aim of this paper is to study the spatial patterns in the Spanish local tax system. The three most relevant taxes are analyzed: the property tax, the motor vehicle tax and the building activities tax, which jointly represent 80% of the tax revenue at local level in Spain. Using spatial econometrics procedures, three alternative weight specifications to define competitors are explored: contiguity, distance and a combination of economic and geographical characteristics. After carrying out an exploratory spatial analysis, the results of the estimation of spatial lag and spatial error models confirm positive spatial- autocorrelation for the property tax and the building activities tax, with an order of magnitude between 0.3 and 0.5. On the contrary, the motor vehicle tax does not exhibit a significant spatial pattern.Springer VerlagRepositório da Universidade de LisboaDelgado, Francisco J.Mayor, Matías2018-06-21T07:41:31Z2011-082011-08-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.5/15665engDelgado, Francisco J. e Matías Mayor (2011). "Tax mimicking among local governments : some evidence from Spanish municipalities". Portuguese Economic Journal, 10(2):149-1641617-982X (print)10.1007/s10258-010-0067-3metadata only accessinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-12T01:30:58Zoai:www.repository.utl.pt:10400.5/15665Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:01:17.253957Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Tax mimicking among local governments : some evidence from Spanish municipalities |
title |
Tax mimicking among local governments : some evidence from Spanish municipalities |
spellingShingle |
Tax mimicking among local governments : some evidence from Spanish municipalities Delgado, Francisco J. Tax mimicking Spatial econometrics Local governments |
title_short |
Tax mimicking among local governments : some evidence from Spanish municipalities |
title_full |
Tax mimicking among local governments : some evidence from Spanish municipalities |
title_fullStr |
Tax mimicking among local governments : some evidence from Spanish municipalities |
title_full_unstemmed |
Tax mimicking among local governments : some evidence from Spanish municipalities |
title_sort |
Tax mimicking among local governments : some evidence from Spanish municipalities |
author |
Delgado, Francisco J. |
author_facet |
Delgado, Francisco J. Mayor, Matías |
author_role |
author |
author2 |
Mayor, Matías |
author2_role |
author |
dc.contributor.none.fl_str_mv |
Repositório da Universidade de Lisboa |
dc.contributor.author.fl_str_mv |
Delgado, Francisco J. Mayor, Matías |
dc.subject.por.fl_str_mv |
Tax mimicking Spatial econometrics Local governments |
topic |
Tax mimicking Spatial econometrics Local governments |
description |
The aim of this paper is to study the spatial patterns in the Spanish local tax system. The three most relevant taxes are analyzed: the property tax, the motor vehicle tax and the building activities tax, which jointly represent 80% of the tax revenue at local level in Spain. Using spatial econometrics procedures, three alternative weight specifications to define competitors are explored: contiguity, distance and a combination of economic and geographical characteristics. After carrying out an exploratory spatial analysis, the results of the estimation of spatial lag and spatial error models confirm positive spatial- autocorrelation for the property tax and the building activities tax, with an order of magnitude between 0.3 and 0.5. On the contrary, the motor vehicle tax does not exhibit a significant spatial pattern. |
publishDate |
2011 |
dc.date.none.fl_str_mv |
2011-08 2011-08-01T00:00:00Z 2018-06-21T07:41:31Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.5/15665 |
url |
http://hdl.handle.net/10400.5/15665 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
Delgado, Francisco J. e Matías Mayor (2011). "Tax mimicking among local governments : some evidence from Spanish municipalities". Portuguese Economic Journal, 10(2):149-164 1617-982X (print) 10.1007/s10258-010-0067-3 |
dc.rights.driver.fl_str_mv |
metadata only access info:eu-repo/semantics/openAccess |
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metadata only access |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Springer Verlag |
publisher.none.fl_str_mv |
Springer Verlag |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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