IDEAS home Printed from https://ideas.repec.org/a/taf/flgsxx/v46y2020i4p641-665.html
   My bibliography  Save this article

The impact of revenue autonomy on the composition of local public spending: evidence from Poland

Author

Listed:
  • Joanna Siwińska-Gorzelak
  • Grażyna Bukowska
  • Piotr Wójcik

Abstract

This paper studies the relationship between tax autonomy and the structure of local public expenditures. We rely on panel data from Poland for more than 2400 municipalities over the years 2002–2014. We use a measure of tax autonomy, based on ‘potential’ own revenues, defined as revenues that the authorities are entitled to collect, before local tax policies have been implemented. This measure alleviates to some extent the endogeneity of indicators based on actually collected own taxes. Our results suggest a U-shaped relationship between the ratio of own local taxes and the share of capital expenditures and a negative relationship between the former ratio and the share of education spending.

Suggested Citation

  • Joanna Siwińska-Gorzelak & Grażyna Bukowska & Piotr Wójcik, 2020. "The impact of revenue autonomy on the composition of local public spending: evidence from Poland," Local Government Studies, Taylor & Francis Journals, vol. 46(4), pages 641-665, July.
    • Handle: RePEc:taf:flgsxx:v:46:y:2020:i:4:p:641-665
    DOI: 10.1080/03003930.2019.1635017
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/03003930.2019.1635017
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/03003930.2019.1635017?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Daniel Pop, 2024. "The distributional outcomes of one-size-fits-all policy response to societal disruptions on local government transfer dependence," Romanian Journal of Regional Science, Romanian Regional Science Association, vol. 18(1), pages 108-124, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:flgsxx:v:46:y:2020:i:4:p:641-665. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/flgs .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.