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- W1597266475 abstract "We investigate the phenomenon of flypaper effect and its relationship with the local tax effort by using a panel data comprising approximately 48 percent of the Mexican municipalities. Our estimations based on the difference and system GMM estimators confirm the existence of flypaper effect. Moreover, we find evidence to suggest that the municipalities are likely to experience substitution effect, i.e., the lower levels of tax effort. We also find that the magnitude of the flypaper effect is an increasing function of the economic well-being of municipalities." @default.
- W1597266475 created "2016-06-24" @default.
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- W1597266475 date "2009-01-01" @default.
- W1597266475 modified "2023-09-26" @default.
- W1597266475 title "Mexican Municipalities and the Flypaper Effect" @default.
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- W1597266475 doi "https://doi.org/10.2139/ssrn.1467338" @default.
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