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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/38915
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| Title: | | Who do you blame in local finance? An analysis of municipal financing in Italy  |
| Authors: | | Bordignon, Massimo Piazza, Santino |
| Issue Date: | | 2010 |
| Series/Report no.: | | CESifo working paper Public Finance 3100 |
| Abstract: | | A 1999 reform allowed Italian Mayors to partially substitute a more accountable source of tax revenue (the property tax) with a less transparent one (a surcharge on the personal income tax). Theoretical analysis suggests this should give incompetent Mayors a less costly way to hide themselves, so allowing them to be more easily re-elected. An empirical analysis on Piedmont municipalities confirms these hypotheses. |
| Subjects: | | partial decentralization fiscal federalism transparency political behavior |
| JEL: | | H71 H77 D78 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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