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Local Tax Determinants an Unbalanced Panel Data Analysis: Evidence in Moroccan Municipalities
Department of Management, TELFER, University of Ottawa, Ottawa, Canada
MASAFEQ Laboratory, National Institute of Statistics and Applied Economics, Rabat, Morocco
- 1 Department of Management, TELFER, University of Ottawa, Ottawa, Canada
- 2 MASAFEQ Laboratory, National Institute of Statistics and Applied Economics, Rabat, Morocco
Theoretical Economics Letters·Volume 14 (2024)·Pages 1035–1045·Published 6 May 2024·DOI10.4236/tel.2024.143053
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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.
KeywordsLocal TaxPanel DataMoroccan MunicipalitiesTaxation System
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