IDEAS home Printed from https://ideas.repec.org/p/bdi/opques/qef_508_19.html
   My bibliography  Save this paper

Local taxation on households: an analysis at municipal level

Author

Listed:
  • Laura Conti

    (Bank of Italy)

  • Daniela Mele

    (Bank of Italy)

  • Vanni Mengotto

    (Bank of Italy)

  • Eugenia Panicara

    (Bank of Italy)

  • Roberto Rassu

    (Bank of Italy)

  • Valentina Romano

    (Bank of Italy)

Abstract

This paper provides an analysis of the local taxation on households in Italian provincial capitals between 2012 and 2015, the period immediately before a ceiling was imposed on the main local rates, relating it to a set of indicators available at the same geographical level. We provide information on regional, provincial and municipal duties imposed on a representative household, whose characteristics (regarding income, number and age of members, real estate holdings and consumption) remain unchanged throughout the country. The results show that taxation is higher for households living in the South, in regions under ordinary statutes (RSO) compared with those under special statutes (RSS), and in larger cities. Moreover, there is evidence of heavier taxation in places where local governments are (or have been) in financial distress or appear to be less efficient. In these areas, local taxation on households rose at a higher rate during the period covered by the analysis.

Suggested Citation

  • Laura Conti & Daniela Mele & Vanni Mengotto & Eugenia Panicara & Roberto Rassu & Valentina Romano, 2019. "Local taxation on households: an analysis at municipal level," Questioni di Economia e Finanza (Occasional Papers) 508, Bank of Italy, Economic Research and International Relations Area.
    • Handle: RePEc:bdi:opques:qef_508_19
    as

    Download full text from publisher

    File URL: https://www.bancaditalia.it/pubblicazioni/qef/2019-0508/QEF_508_19.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    taxation on households; local taxation;

    JEL classification:

    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

    NEP fields

    This paper has been announced in the following NEP Reports:

    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:bdi:opques:qef_508_19. 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: the person in charge (email available below). General contact details of provider: https://edirc.repec.org/data/bdigvit.html .

    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.