Resumen de Strategic local tax interactions: Does quality of life matter?

Francisco J. Delgado Rivero, Santiago Lago Peñas , Matías Mayor Fernández

• 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