The efficiency and distributive effects of local taxes

Evidence from Italian municipalities

Different levels of tax progressivity between fiscal jurisdictions might trigger a host of taxpayers’ behavioral responses intended to minimize the tax burden. This paper uses panel data from municipality-level tax returns to study the effect of local income tax policy on taxable income and its dist...

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Bibliographic details
Volume: 111
Main Author: Enrico Rubolino
Format: Journal Article
Language: English
Place of publication: National Tax Association 01.01.2018
published in: Proceedings (Conference on Taxation) Vol. 111; pp. 1 - 55
Data of publication: 20180101
ISSN: 1549-7542
EISSN: 2377-5661
Discipline: Political Science
Online Access: available in Bonn?
Database: Database information not found
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