IDEAS home Printed from https://ideas.repec.org/a/eej/eeconj/v24y1998i4p381-394.html
   My bibliography  Save this article

Mental Accounting in Local Public Sector Budgeting: An Empirical Analysis for the Flemish Municipalities

Author

Listed:
  • Bruno Heyndels

    (Free University Brussels)

  • Frank Van Driessche

    (Free University Brussels)

Abstract

Flemish municipalities collect revenue from different sources. The mental accounting framework suggests that the source of revenue affects the manner in which it is spent. We present an empirical test of this. Using a panel of 308 observations over the period 1989-1996 we analyze the responses of Flemish municipalities non-debt expenditures to changes in unconditional grants, tax revenues, and debt payments. Our results reveal the presence of significant flypaper effects in the case of grants and taxes, but not for debt.

Suggested Citation

  • Bruno Heyndels & Frank Van Driessche, 1998. "Mental Accounting in Local Public Sector Budgeting: An Empirical Analysis for the Flemish Municipalities," Eastern Economic Journal, Eastern Economic Association, vol. 24(4), pages 381-394, Fall.
  • Handle: RePEc:eej:eeconj:v:24:y:1998:i:4:p:381-394
    as

    Download full text from publisher

    File URL: http://web.holycross.edu/RePEc/eej/Archive/eeconj/Volume24/V24N4P381_394.pdf
    Download Restriction: no

    Citations

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


    Cited by:

    1. John Yinger & Phuong Nguyen-Hoang, 2015. "The Behavioral Impacts of Poverty Tax Relief: Salience or Framing?," Center for Policy Research Working Papers 186, Center for Policy Research, Maxwell School, Syracuse University.

    More about this item

    Keywords

    Municipalities; Revenue; Tax;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

    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:eej:eeconj:v:24:y:1998:i:4:p:381-394. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Victor Matheson, College of the Holy Cross). General contact details of provider: http://edirc.repec.org/data/eeaa1ea.html .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.