کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5103687 | 1480529 | 2017 | 18 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The effect of direct democracy on the level and structure of local taxes
ترجمه فارسی عنوان
تأثیر دموکراسی مستقیم بر سطح و ساختار مالیات های محلی
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
چکیده انگلیسی
We study the effect of direct democracy on local taxation. Our setting is the German federal state of Bavaria, where in 1995 a state-wide reform introduced the possibility to initiate direct democratic legislation into the local government code. Relying on a sample of all Bavarian municipalities over 1980-2011, we hypothesize that complementing a representative form of government with the initiative process leads to (i) higher local tax rates and (ii) a shift of the local tax mix from taxes with broader (property taxes) to taxes with narrower bases (business taxes). For identification, we rely on a difference-in-discontinuity design. Our results suggest that the ease with which local initiatives can be implemented - measured by signature and quorum requirements - increases local tax rates and shift the tax mix toward taxes with narrower bases.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Regional Science and Urban Economics - Volume 65, July 2017, Pages 38-55
Journal: Regional Science and Urban Economics - Volume 65, July 2017, Pages 38-55
نویسندگان
Zareh Asatryan, Thushyanthan Baskaran, Friedrich Heinemann,