{"title":"Strategic fiscal interactions among local Governments in Colombia","authors":"A. Muñoz","doi":"10.7866/HPE-RPE.16.4.7","DOIUrl":null,"url":null,"abstract":"Using spatial panel data from most municipalities in Colombia for the period 2000-09, this paper pro-vides empirical evidence of the existence of strategic fiscal interactions in property and business taxation. However, there is little evidence of cut-throat tax competition that leads to a «race to the bottom.» Also, this paper shows that differences in property tax rates affect local election results and the popularity of the main political parties in the local councils, signaling the presence of yardstick competition in this source. The results suggest that country does not seem to require policy measures aimed at attenuating municipal tax competition.","PeriodicalId":48669,"journal":{"name":"Hacienda Publica Espanola-Review of Public Economics","volume":"219 1","pages":"161-188"},"PeriodicalIF":0.7000,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Hacienda Publica Espanola-Review of Public Economics","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.7866/HPE-RPE.16.4.7","RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"ECONOMICS","Score":null,"Total":0}
引用次数: 1
Abstract
Using spatial panel data from most municipalities in Colombia for the period 2000-09, this paper pro-vides empirical evidence of the existence of strategic fiscal interactions in property and business taxation. However, there is little evidence of cut-throat tax competition that leads to a «race to the bottom.» Also, this paper shows that differences in property tax rates affect local election results and the popularity of the main political parties in the local councils, signaling the presence of yardstick competition in this source. The results suggest that country does not seem to require policy measures aimed at attenuating municipal tax competition.
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Hacienda Pública Española/Review of Public Economics welcomes submissions on all areas of public economics. We seek to publish original and innovative research, applied and theoretical, related to the economic analysis of Government intervention. For example, but not exclusively: Taxation, Redistribution, Health, Education, Pensions, Governance, Fiscal Policy and Fiscal Federalism.
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