Abstract:PurposeThe paper aims to examine the role played by property tax in influencing strategic decisions regarding marital separation and divorce in Italian municipalities.Design/methodology/approachThe empirical analysis is conducted on a sample of 6,458 Italian municipalities by applying the ordinary least squares (OLS) and instrumental variables (IVs) approaches.FindingsThe estimation results show a small increase in marital separations and divorces as the difference between the municipal secondary and primary h… Show more
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