Abstract:On the basis of a panel-data containing final budget-sheets and structural data of all the municipalities of the region Emilia-Romagna from 1998 to 2004, we study the evolution of the municipalities' public finances in a period of remarkable institutional changes related to fiscal federalism.The econometric analysis shows how the local tax setting is affected by the traditional local internal variables, by the political/fiscal orientation of the central governments' ruling coalitions and by the latter attitude… Show more
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