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Determinants tax innovation: the case of environmental taxes in Flemish muncipalities

Ashworth, J.; Geys, B.; Heyndels, B.

Authors

B. Geys

B. Heyndels



Abstract

The setting of new taxes is a notably visible act that has potential political costs. This paper explores the setting of new environmental taxes across the 308 Flemish municipalities over the period 1991–1999. We find that first adoptions of a green tax are much less likely to occur during election years but are more likely if ones' peers/neighbours (defined both geographically and ideologically) already have the tax. In addition, whilst left-wing governments are more likely to set new taxes and coalitions are more likely to set the tax than single-party governments, the greater the fragmentation of the municipal government, the lower is the likelihood that a new tax will be set.

Citation

Ashworth, J., Geys, B., & Heyndels, B. (2006). Determinants tax innovation: the case of environmental taxes in Flemish muncipalities. European Journal of Political Economy, 22(1), 223-247. https://doi.org/10.1016/j.ejpoleco.2005.06.004

Journal Article Type Article
Publication Date Mar 1, 2006
Deposit Date Jun 5, 2007
Journal European Journal of Political Economy
Print ISSN 0176-2680
Publisher Elsevier
Peer Reviewed Peer Reviewed
Volume 22
Issue 1
Pages 223-247
DOI https://doi.org/10.1016/j.ejpoleco.2005.06.004
Keywords Tax innovation, Policy diffusion, Flemish municipalities.
Public URL https://durham-repository.worktribe.com/output/1574112

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