Strategic local tax interactions: Does quality of life matter?

• Francisco J. Delgado ^[1] ; Santiago Lago Peñas ^[2] ; Matías Mayor ^[1]
  1. [1] Universidad de Oviedo

     Universidad de Oviedo

     Oviedo, España

     
  2. [2] Universidade de Vigo

     Universidade de Vigo

     Vigo, España

     
• Localización: Papeles de trabajo del Instituto de Estudios Fiscales. Serie economía, ISSN 1578-0252, Nº 1, 2015, págs. 7-33
• Idioma: inglés
• Enlaces
  • Texto completo (pdf)
• Resumen

  • The aim of this paper is to study the role of municipal quality of life as a driver of tax strategic interac-tions among local governments. The analysis is focused on the two main local taxes in Spain –property tax and motor vehicle tax- and on the municipalities above 50,000 inhabitants. Empirical evi-dence confirms the existence and relevance of such interactions in the property tax. On the contrary, in the case of motor vehicle tax such interaction patterns are not detected