IREF - Institute for Research in Economic and Fiscal issues
Fiscal competition and economic freedom
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.