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Buettner, T. (1999). Determinants of Tax Rates in Local Capital Income Taxation: A Theoretical Model and Evidence from Germany. Social Science Research Network.

has been cited by the following article:

• TITLE: Local Tax Determinants an Unbalanced Panel Data Analysis: Evidence in Moroccan Municipalities

  AUTHORS: Lina Benabdellah, Othmane Fahim

  KEYWORDS: Local Tax, Panel Data, Moroccan Municipalities, Taxation System

  JOURNAL NAME: Theoretical Economics Letters, Vol.14 No.3, June 26, 2024

  ABSTRACT: This research identifies the factors influencing local taxation across eight municipalities in Morocco using an unbalanced panel data set. This study is based on two econometric models: random and fixed effects models and examines the effects of various factors such as the professional tax (PT), the housing tax (HT), the tax on municipal services (MST), the population (Pop), the density (Density) and other tax and fees (OTFs) on the evolution of local tax. The findings underscore the importance of considering not only central government factors but also local dynamics to understand and predict the evolution of local tax revenue.