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Italy
This database have
been created for IREF by Fabio Padovano as an instrument to analyze fiscal
competition 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. The database structure is cross-section and
time-series, containing fiscal and non-fiscal data collected for the more than
8000 Italian municipalities. The sample covers the years from 1993 – when ICI
was introduced – to the last available observations (sometimes 2005, generally
2006). The present database is the largest and most complete ever created
before with the aim to analyze yardstick competition in a country.
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Data base
1. Fiscal variables
Municipal grants (disaggregated for function)
Municipal grants (total)
IRPEF (personal income tax) municipal surcharge
ICI tax rate
ICI tax revenue
ICI tax base
2. Geo-demographic variable
Jurisdiction area (hm2)
Touristical jurisdiction dummy
Urbanization rate
Population
% popolation 0-15
% population over 65
Municipality boundaries matrix
3. Economic variables
Nominal value added (provincial)
Nominal GDP mil € (provincial)
Nominal GDP per capita (provincial)
Unemployment rate (provincial)
4. Political variables
Municipal executive election date
Municipal executive election results
Partisanship of executive dummy
Municipal executive election dummy
5. Expenditure variable
Size of municipal bureaucracy |
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