哥伦比亚地方政府间的战略性财政互动

IF 0.7 4区经济学 Q3 ECONOMICS

Hacienda Publica Espanola-Review of Public Economics Pub Date : 2016-01-01 DOI:10.7866/HPE-RPE.16.4.7

A. Muñoz

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引用次数: 1

摘要

本文利用2000- 2009年期间哥伦比亚大多数城市的空间面板数据，提供了财产税和营业税中存在战略性财政相互作用的实证证据。然而，几乎没有证据表明残酷的税收竞争会导致“逐底竞争”。此外，本文还表明，房产税率的差异会影响地方选举结果和地方议会中主要政党的受欢迎程度，这表明在这一来源中存在标准竞争。结果表明，国家似乎不需要旨在削弱市级税收竞争的政策措施。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Strategic fiscal interactions among local Governments in Colombia

Using spatial panel data from most municipalities in Colombia for the period 2000-09, this paper pro-vides empirical evidence of the existence of strategic fiscal interactions in property and business taxation. However, there is little evidence of cut-throat tax competition that leads to a «race to the bottom.» Also, this paper shows that differences in property tax rates affect local election results and the popularity of the main political parties in the local councils, signaling the presence of yardstick competition in this source. The results suggest that country does not seem to require policy measures aimed at attenuating municipal tax competition.

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来源期刊

Hacienda Publica Espanola-Review of Public Economics Economics, Econometrics and Finance-Finance

CiteScore

0.90

自引率

14.30%

发文量

期刊介绍： Hacienda Pública Española/Review of Public Economics welcomes submissions on all areas of public economics. We seek to publish original and innovative research, applied and theoretical, related to the economic analysis of Government intervention. For example, but not exclusively: Taxation, Redistribution, Health, Education, Pensions, Governance, Fiscal Policy and Fiscal Federalism. In addition to regular submissions, the journal welcomes submissions of: -Survey Reviews, containing surveys of the literature regarding issues of interest in the Public Economics field; -Policy oriented reviews, showing the current contributions of Public Economics in relation to relevant contemporary issues affecting public decision-makers in the real world (Policy Watch); -Comments of previously published articles. Contributions to this section should be limited to a maximum of 2 000 words (12 pages). If deemed adequate, the authors of the commented article will be given the opportunity to react in a Reply. Both Comment and Reply will be published together. Articles for the Survey Reviews and Policy Watch section are subject to the same double blind reviwing procedure. The adequacy of Comments submitted for publication will be evaluated by the Executive Editors.