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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Glavni avtor: Delgado, Francisco J. (Author)
Format: Book Chapter
Jezik:English
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Sorodne knjige/članki:Vsebovano v: Lex localis
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