Institute for Research in Economic and Fiscal issues

IREF Europe - Institute for Research in Economic and Fiscal issues

Fiscal competition
and economic freedom

Database on Tax Competition on Italian Municipalities

Fiscal strategic interaction is a recurrent topic of recent economic literature. This short paper describes a database created as an instrument to analyze such interactions between Italian municipalities in local tax rate setting. The focus is on ICI tax rate (ICI = Imposta Comunale sugli Immobili=Municipal Tax on Immobile Property) because its revenue accounts for the larger municipal own-source fiscal resource.

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