What shapes the flypaper effect? The role of the political environment in the budget process
Entity
UAM. Departamento de Economía y Hacienda PúblicaPublisher
Taylor and FrancisDate
2021-01-06Citation
10.1080/03003930.2020.1866555
Local Government Studies 48.5 (2022): 793-820
ISSN
0300-3930 (print); 1743-9388 (online)DOI
10.1080/03003930.2020.1866555Funded by
This work has benefitted from the financial support of the Spanish Government’s Ministry for the Economy and Competitiveness, Project [ECO2016-76681-R]Project
Gobierno de España. ECO2016-76681-REditor's Version
https://doi.org/10.1080/03003930.2020.1866555Subjects
Bayesian spatial econometrics; Flypaper effect; political competition; Spanish municipalities; tax collection efficiency; EconomíaNote
This is an Accepted Manuscript version of the following article, accepted for publication in Local Government Studies 48.5 (2022): 793-820. It is deposited under the terms of the Creative Commons Attribution-NonCommercial License (http://creativecommons.org/licenses/by-nc/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly citedAn earlier version was published as GEN Working Paper B 2020-2
Rights
© 2022 Taylor and FrancisAbstract
This study investigates the spatial heterogeneity of the flypaper effect in a sample of 2,451 Spanish municipalities over the period 2003–2015 by means of Bayesian spatial panel data econometric techniques including municipal and time-period fixed effects. In particular, we analyse how differences in the degree of political competition and the local governments’ monitoring and enforcement effort in tax collection affect the size of the flypaper effect. Our results suggest that municipalities with higher tax collection efficiency and where local governments have more political strength exhibit a lower flypaper effect
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Google Scholar:Rios, Vicente
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Hortas Rico, Miriam
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Pascual, Pedro
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Ríos
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