The aim of this paper is to study the role of municipal quality of life as a driver of tax strategic interactions 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....

In this paper we analyze the relationship between income and health expenditure in 31 OECD countries. We focus on the difference between short and long term multipliers and we also check the adjustment process of health care expenditure to changes in per capita GDP and its main components. In...