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Title:
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Central command, local hazard and the race to the top
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Author:
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Di Porto, Edoardo; Revelli, Federico
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Notes:
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This paper explores for the first time the consequences of centrally imposed local tax limitations on the modelling and estimation of spatial auto-correlation in local fiscal policies, and compares three spatial interaction estimators: a) the conventional maximum likelihood estimator that ignores censoring; b) a spatial Tobit estimator; c) a discrete hazard estimator. Implementation of the above empirical approaches on the case of local vehicle taxation in Italy provides a reasonably coherent picture in terms of the direction and size of the spatial interaction process, and offers a plausible spatial interpretation of the race to the top in provincial vehicle taxes. |
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Subject(s):
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-Política fiscal
-Impostos sobre automòbils
-Correlació (Estadística)
-Fiscal policy
-Automobiles taxation
-Correlation (Statistics) |
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Rights:
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cc-by-nc-nd, (c) Di Porto et al., 2009
http://creativecommons.org/licenses/by-nc-nd/3.0/es/
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Document type:
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Working Paper |
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Published by:
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Institut d’Economia de Barcelona
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