ABSTRACT

This study investigates the spatial heterogeneity of the flypaper effect in a sample of 2,451 Spanish municipalities over the period 2003–2015 by means of Bayesian spatial panel data econometric techniques including municipal and time-period fixed effects. In particular, we analyse how differences in the degree of political competition and the local governments’ monitoring and enforcement effort in tax collection affect the size of the flypaper effect. Our results suggest that municipalities with higher tax collection efficiency and where local governments have more political strength exhibit a lower flypaper effect.

中文翻译：

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什么塑造了蝇纸效应？政治环境在预算过程中的作用

摘要

本研究通过包括市政和时间段固定效应在内的贝叶斯空间面板数据计量经济学技术，调查了 2003 年至 2015 年期间 2,451 个西班牙城市样本中蝇纸效应的空间异质性。特别是，我们分析了政治竞争程度的差异以及地方政府在税收征收方面的监督和执法力度如何影响蝇纸效应的大小。我们的结果表明，税收效率较高且地方政府政治实力较强的城市表现出较低的捕蝇纸效应。