Determination of local tax mix : evidence from Spain /
The purpose of this paper is to investigate the determinants of the local tax mix in Spain. As the main local own revenues, we analyze the five locacl taxes- with the property tax as the main source - and fees and charges. The study relies on a sample of 130 municipalities with more than 50,000 inha...
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| Format: | Book Chapter |
| Jezik: | English |
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Lex localis |
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