Partisan Influence on the Local Tax Burden in the Netherlands

被引：5

作者：

Maarten Allers

Jakob de Haan

Cees Sterks

机构：

[1] University of Groningen,Department of Economics

来源：

Public Choice | 2001年 / 106卷

关键词：

Public Finance; Local Property; Paper Analyse; Partisan Politics; Wing Parti;

D O I：

暂无

中图分类号：

学科分类号：

摘要：

This paper analyses the role of partisan politics in determiningthe local tax burden. Property taxes are the most important revenuesource which municipalities in the Netherlands can decide uponthemselves. Using a new data set on Dutch local property taxes in1996, it is concluded that municipalities with a council dominatedby left wing parties have a higher tax burden. We also find thatlarger coalitions have lower levels of taxation. Finally, taxexporting increases tax rates.

引用

页码：351 / 363

页数：12

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