IDEAS home Printed from https://ideas.repec.org/a/bla/presci/v98y2019i1p371-391.html
   My bibliography  Save this article

Spatial interactions in property tax policies among Italian municipalities

Author

Listed:
  • Chiara Bocci
  • Claudia Ferretti
  • Patrizia Lattarulo

Abstract

This paper aims to estimate, through the use of a spatial model, the determinants of fiscal policies on property tax adopted by Italian municipalities in 2014, to assess the existence of strategic interactions influencing their revenue decisions and, finally, to investigate the possible sources of such tax mimicking. The analysis evaluates the impact of political and socio‐economic variables on the local policy decisions and confirms that the choices on property tax are influenced by the neighbouring municipalities’ behaviour. With regard to the tax mimicking sources, results highlight that the imitative behaviour among municipalities on their tax policy is determined mainly from spillover effects, with a decreasing effect in relation to municipal size. El objetivo de este artículo es estimar, mediante el uso de un modelo espacial, los determinantes de las políticas fiscales sobre los impuestos sobre la propiedad inmobiliaria adoptadas por los municipios italianos en 2014, con el propósito de evaluar la existencia de interacciones estratégicas que influyen en sus decisiones en cuanto a los ingresos fiscales y, finalmente, investigar las posibles fuentes de dicha imitación fiscal. El análisis evalúa el impacto de variables políticas y socioeconómicas en las decisiones sobre las políticas locales y confirma que las decisiones en materia de impuestos sobre la propiedad inmobiliaria están influenciadas por el comportamiento de los municipios vecinos. Por lo que se refiere a las fuentes de imitación fiscal, los resultados ponen de manifiesto que el comportamiento imitador de los municipios en su política fiscal viene determinado principalmente por los efectos de spillover, con un efecto decreciente en relación con el tamaño de los municipios. 本稿では、空間モデルを使用し、2014年にイタリアの地方自治体が採用した固定資産税に対する財政政策の決定因子を推定して、税収決定に影響を与える政策的相互作用の有無を評価し、最終的にはtax mimickingの原資となるものを調査する。分析により、地方自治の政策決定に対する政治的および社会経済的変数のインパクトを評価し、固定資産税に関する選択は、近隣の自治体の行動に影響されることを確認する。tax mimickingの原資に関しては、分析の結果から、税制政策に関する自治体間の模倣行為は主にスピルオーバー効果により決定され、自治体の規模に関連して効果が減少していることが明確に示される。

Suggested Citation

  • Chiara Bocci & Claudia Ferretti & Patrizia Lattarulo, 2019. "Spatial interactions in property tax policies among Italian municipalities," Papers in Regional Science, Wiley Blackwell, vol. 98(1), pages 371-391, February.
  • Handle: RePEc:bla:presci:v:98:y:2019:i:1:p:371-391
    DOI: 10.1111/pirs.12341
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/pirs.12341
    Download Restriction: no

    File URL: https://libkey.io/10.1111/pirs.12341?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Alfano, Vincenzo & De Simone, Elina & D’Uva, Marcella & Gaeta, Giuseppe Lucio, 2022. "Exploring motivations behind the introduction of tourist accommodation taxes: The case of the Marche region in Italy," Land Use Policy, Elsevier, vol. 113(C).
    2. Asmae AQZZOUZ & Michel DIMOU, 2022. "Tax mimicking in French counties," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 55, pages 113-132.
    3. Wang, Jian & Wu, Qun & Yan, Siqi & Guo, Guancheng & Peng, Shangui, 2020. "China’s local governments breaking the land use planning quota: A strategic interaction perspective," Land Use Policy, Elsevier, vol. 92(C).
    4. Trojanek, Maria & Kisiala, Wojciech & Trojanek, Radoslaw, 2021. "Do local governments follow their neighbours’ tax strategies? Tax mimicking amongst Polish municipalities," Land Use Policy, Elsevier, vol. 108(C).
    5. Cong Yu & Linke Hou & Yuxia Lyu & Qi Zhang, 2022. "Political competition, spatial interactions, and default risk of local government debts in China," Papers in Regional Science, Wiley Blackwell, vol. 101(3), pages 717-743, June.
    6. Ferraresi Massimiliano, 2021. "Political Budget Cycle, Tax Collection, and Yardstick Competition," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 21(3), pages 1149-1161, July.
    7. Mustafa Kiziltan & Ahmet Burcin Yereli, 2023. "Evaluating local fiscal capacity and fiscal effort of Turkish local governments: Evidence from spatial panel data analysis," Economic Change and Restructuring, Springer, vol. 56(1), pages 441-472, February.
    8. Oliviero, Tommaso & Scognamiglio, Annalisa, 2019. "Property tax and property values: Evidence from the 2012 Italian tax reform," European Economic Review, Elsevier, vol. 118(C), pages 227-251.
    9. Edoardo Di Porto & Tommaso Oliviero & Annalisa Tirozzi, 2021. "The economic effects of immovable property taxation: A review of the Italian experience," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2021(1), pages 25-43.
    10. Longjin Chen, 2021. "Tax enforcement interactions among Chinese provinces: A frontier and spatial analysis," Growth and Change, Wiley Blackwell, vol. 52(1), pages 332-348, March.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:presci:v:98:y:2019:i:1:p:371-391. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1056-8190 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.