Geys, Benny; Revelli, Federico - Institut d'Economia de Barcelona (IEB), Facultat … - 2009
This paper investigates the economic and political determinants of the local tax mix using panel data of 289 Flemish municipalities over the period 1995-2002 and estimating a system of five reduced-form tax revenue-share equations (income, property, business, user fees and other own revenues)....