Status: Bibliographieeintrag
Standort: ---
Exemplare:
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| Online-Ressource |
Verfasst von: | Asatryan, Zareh [VerfasserIn]  |
| Baskaran, Thushyanthan [VerfasserIn]  |
| Heinemann, Friedrich [VerfasserIn]  |
Titel: | The effect of direct democracy on the level and structure of local taxes |
Verf.angabe: | Zareh Asatryan, Thushyanthan Baskaran, Friedrich Heinemann |
E-Jahr: | 2017 |
Jahr: | 22 April 2017 |
Umfang: | 18 S. |
Fussnoten: | Gesehen am 23.07.2018 ; Available online 22 April 2017 |
Titel Quelle: | Enthalten in: Regional science and urban economics |
Ort Quelle: | [Amsterdam] : Elsevier Science, 1975 |
Jahr Quelle: | 2017 |
Band/Heft Quelle: | 65(2017), Seite 38-55 |
ISSN Quelle: | 1879-2308 |
Abstract: | We study the effect of direct democracy on local taxation. Our setting is the German federal state of Bavaria, where in 1995 a state-wide reform introduced the possibility to initiate direct democratic legislation into the local government code. Relying on a sample of all Bavarian municipalities over 1980-2011, we hypothesize that complementing a representative form of government with the initiative process leads to (i) higher local tax rates and (ii) a shift of the local tax mix from taxes with broader (property taxes) to taxes with narrower bases (business taxes). For identification, we rely on a difference-in-discontinuity design. Our results suggest that the ease with which local initiatives can be implemented - measured by signature and quorum requirements - increases local tax rates and shift the tax mix toward taxes with narrower bases. |
DOI: | doi:10.1016/j.regsciurbeco.2017.04.006 |
URL: | Bitte beachten Sie: Dies ist ein Bibliographieeintrag. Ein Volltextzugriff für Mitglieder der Universität besteht hier nur, falls für die entsprechende Zeitschrift/den entsprechenden Sammelband ein Abonnement besteht oder es sich um einen OpenAccess-Titel handelt.
Volltext ; Verlag: http://dx.doi.org/10.1016/j.regsciurbeco.2017.04.006 |
| Volltext: http://www.sciencedirect.com/science/article/pii/S0166046217301357 |
| DOI: https://doi.org/10.1016/j.regsciurbeco.2017.04.006 |
Datenträger: | Online-Ressource |
Sprache: | eng |
Sach-SW: | Bavaria |
| Direct democracy |
| Regression discontinuity |
| Taxation |
K10plus-PPN: | 157785814X |
Verknüpfungen: | → Zeitschrift |
¬The¬ effect of direct democracy on the level and structure of local taxes / Asatryan, Zareh [VerfasserIn]; 22 April 2017 (Online-Ressource)
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