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Creación de empleo e impuestos municipales: un estudio empírico de las externalidades fiscales

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Author Info
Albert Solé () (Universitat de Barcelona)
Elisabet Viladecans Marsal (Universitat de Barcelona)

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Abstract

This paper studies the effects on job creation of the main local tax rates and of expenditure in some local services. With this purpose we estimate a job growth equation using a panel with more than 100 local governments during 8 years (1992-99). With the aim of bringing evidence about local fiscal externalities, we also include neighbours’ fiscal variables in the equation. The results suggest that tax rates set by the local government have a negative effect on job creation in its jurisdiction, but productive local expenditure and neighbours’ tax rates have a positive effect.

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File URL: ftp://ftp.funep.es/InvEcon/paperArchive/May2003/v27i2a7.pdf
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Publisher Info
Article provided by Fundación SEPI in its journal Investigaciones Economicas.

Volume (Year): 27 (2003)
Issue (Month): 2 (May)
Pages: 393-417
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Handle: RePEc:iec:inveco:v:27:y:2003:i:2:p:393-417

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Related research
Keywords: Local taxes; job creation; industrial localisation; fiscal competition.;

Find related papers by JEL classification:
H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
R38 - Urban, Rural, and Regional Economics - - Production Analysis and Firm Location - - - Government Policies; Regulatory Policies

Cited by:
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  1. Jordi Jofre Monseny & Alberto Sole Olle, 2007. "Tax Differentials and Agglomeration Economies in Intraregional Firm Location," Working Papers in Economics 180, Universitat de Barcelona. Espai de Recerca en Economia. [Downloadable!]
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This page was last updated on 2010-1-2.

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