Imitación y competencia en la política fiscal localuna revisión para España

  1. Francisco J. Delgado Rivero 1
  2. Matías Mayor Fernández 1
  1. 1 Universidad de Oviedo
    info

    Universidad de Oviedo

    Oviedo, España

    ROR https://ror.org/006gksa02

Journal:
Presupuesto y gasto público

ISSN: 0210-5977

Year of publication: 2015

Issue: 81

Pages: 77-92

Type: Article

More publications in: Presupuesto y gasto público

Abstract

We review the literature about the mimicking and competition in the local fiscal policy in Spain. In addition, we analyse the data from the local taxation in Madrid through a spatial exploratory analysis, where global and local spatial autocorrelation is detected. Finally, several recent trends within this literature are highlighted, as the study of the borders and the joined analysis of revenue and expenditure .