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The impact of revenue autonomy on the composition of local public spending: evidence from Poland

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  • Joanna Siwińska-Gorzelak
  • Grażyna Bukowska
  • Piotr Wójcik

Abstract

This paper studies the relationship between tax autonomy and the structure of local public expenditures. We rely on panel data from Poland for more than 2400 municipalities over the years 2002–2014. We use a measure of tax autonomy, based on ‘potential’ own revenues, defined as revenues that the authorities are entitled to collect, before local tax policies have been implemented. This measure alleviates to some extent the endogeneity of indicators based on actually collected own taxes. Our results suggest a U-shaped relationship between the ratio of own local taxes and the share of capital expenditures and a negative relationship between the former ratio and the share of education spending.

Suggested Citation

  • Joanna Siwińska-Gorzelak & Grażyna Bukowska & Piotr Wójcik, 2020. "The impact of revenue autonomy on the composition of local public spending: evidence from Poland," Local Government Studies, Taylor & Francis Journals, vol. 46(4), pages 641-665, July.
    • Handle: RePEc:taf:flgsxx:v:46:y:2020:i:4:p:641-665
    DOI: 10.1080/03003930.2019.1635017
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