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- aggregation classification "A4".
- aggregation creator person.
- aggregation creator person.
- aggregation creator person.
- aggregation date "2013".
- aggregation format "application/pdf".
- aggregation hasFormat 4366727.bibtex.
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- aggregation isPartOf urn:issn:1783-8789.
- aggregation language "dut".
- aggregation rights "I have transferred the copyright for this publication to the publisher".
- aggregation subject "Business and Economics".
- aggregation title "Het fiscaal pact en het flypapereffect: een empirische analyse van de relatie tussenbeide voor de Vlaamse gemeenten".
- aggregation abstract "This paper studies the role of fiscal limitations in explaining the flypaper effect in Flemish municipalities. In 2009, local governments were confronted with restrictions of local fiscal autonomy. Each local government voluntarily agreed not to increase local tax rates, not to introduce new taxes for at least one year, to eliminate some business taxes and to implement a transparent fiscal policy to promote local businesses. Using data of 308 Flemish municipalities for the period 1998-2010, our results show that local governments were more dependent on grant money since 2009. The results also confirm that, in general, during the period 1998-2010, each additional euro of grant money increased expenditures by 0.815 euro, providing evidence of a flypaper effect. When controlling for the fiscal limitations in 2009, the overall effect of grants on expenditures is adjusted downwards to 0.767 euro; however, this reduction is more than fully compensated for by an additional increase of 0.118 euro due to the fiscal limitations. These findings demonstrate that fiscal limitations changed the local governments’ revenue structure significantly. They result in an increase of expenditures due to the increasing dependence on grants since 2009. The fiscal limitations thus strengthen the flypaper effect and should be considered explanatory variables of this effect.".
- aggregation authorList BK1252063.
- aggregation endPage "223".
- aggregation issue "4".
- aggregation startPage "201".
- aggregation volume "73".
- aggregation aggregates 4366735.
- aggregation isDescribedBy 4366727.
- aggregation similarTo LU-4366727.