Partisan influence on the local tax burden in the Netherlands

被引：69

作者：

Allers, M ^{[1
]}

De Haan, J ^{[1
]}

Sterks, C ^{[1
]}

机构：

[1] Univ Groningen, Dept Econ, NL-9700 AV Groningen, Netherlands

来源：

PUBLIC CHOICE | 2001年 / 106卷 / 3-4期

关键词：

D O I：

10.1023/A:1005123208352

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper analyses the role of partisan politics in determining the local tax burden. Property taxes are the most important revenue source which municipalities in the Netherlands can decide upon themselves. Using a new data set on Dutch local property taxes in 1996, it is concluded that municipalities with a council dominated by left wing parties have a higher tax burden. We also find that larger coalitions have lower levels of taxation. Finally, tax exporting increases tax rates.

引用

页码：351 / 363

页数：13

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