{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,4,21]],"date-time":"2025-04-21T12:10:09Z","timestamp":1745237409656,"version":"3.40.4"},"publisher-location":"Cham","reference-count":53,"publisher":"Springer Nature Switzerland","isbn-type":[{"value":"9783031863363","type":"print"},{"value":"9783031863370","type":"electronic"}],"license":[{"start":{"date-parts":[[2025,1,1]],"date-time":"2025-01-01T00:00:00Z","timestamp":1735689600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"},{"start":{"date-parts":[[2025,1,1]],"date-time":"2025-01-01T00:00:00Z","timestamp":1735689600000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2025]]},"DOI":"10.1007\/978-3-031-86337-0_13","type":"book-chapter","created":{"date-parts":[[2025,4,21]],"date-time":"2025-04-21T11:28:08Z","timestamp":1745234888000},"page":"217-242","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":0,"title":["The Role of the Taxation Strategies of the Portuguese Municipalities in Shaping Electoral Outcomes"],"prefix":"10.1007","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-6275-3276","authenticated-orcid":false,"given":"Rute","family":"Abreu","sequence":"first","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0001-9913-4698","authenticated-orcid":false,"given":"Francisco","family":"Carreira","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0002-1104-0716","authenticated-orcid":false,"given":"Ana Clara","family":"Borrego","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0003-2944-306X","authenticated-orcid":false,"given":"Sara","family":"Nunes","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0001-6857-7971","authenticated-orcid":false,"given":"Filipe","family":"Caetano","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0003-4080-1251","authenticated-orcid":false,"given":"Jos\u00e9-\u00c1ngel","family":"P\u00e9rez-L\u00f3pez","sequence":"additional","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0001-7920-7319","authenticated-orcid":false,"given":"Liliane","family":"Segura","sequence":"additional","affiliation":[]}],"member":"297","published-online":{"date-parts":[[2025,4,22]]},"reference":[{"key":"13_CR1","doi-asserted-by":"crossref","unstructured":"Afonso, A., & Fernandes, S. (2005). Assessing and explaining the relative efficiency of local government: Evidence for Portuguese municipalities. Working Papers Department of Economics 2005\/19, ISEG\u2014Lisbon School of Economics and Management, Department of Economics, Universidade de Lisboa.","DOI":"10.2139\/ssrn.849247"},{"issue":"2","key":"13_CR2","doi-asserted-by":"publisher","first-page":"1170","DOI":"10.1111\/ecin.12196","volume":"53","author":"J Alm","year":"2015","unstructured":"Alm, J., Bloomquist, K., & McKee, M. (2015). On the external validity of laboratory tax compliance experiments. Economic Inquiry, 53(2), 1170\u20131186.","journal-title":"Economic Inquiry"},{"key":"13_CR3","doi-asserted-by":"crossref","unstructured":"Arretche, M. (2016). Federalism, social policy, and reductions in territorial inequality in contemporary Brazil. In Schneider, Ben Ross (Ed.), New order and progress. Development and democracy in Brazil (pp. 162\u2013186). Oxford University Press.","DOI":"10.1093\/acprof:oso\/9780190462888.003.0007"},{"issue":"1","key":"13_CR4","doi-asserted-by":"publisher","first-page":"223","DOI":"10.1016\/j.ejpoleco.2005.06.004","volume":"22","author":"J Ashworth","year":"2006","unstructured":"Ashworth, J., Geys, B., & Heyndels, B. (2006). Determinants of tax innovation: The case of environmental taxes in flemish municipalities. European Journal of Political Economy, 22(1), 223\u2013247.","journal-title":"European Journal of Political Economy"},{"key":"13_CR5","unstructured":"Assembleia da Rep\u00fablica (AR). (2023). Regime Financeiro das Autarquias Locais e Entidades Intermunicipais (RFALEI), Lei n\u00ba 82\/2023, 29 dezembro."},{"key":"13_CR6","unstructured":"Autoridade Tribut\u00e1ria e Aduaneira (AT). (2024a). C\u00f3digo do IMI. AT."},{"key":"13_CR7","unstructured":"Autoridade Tribut\u00e1ria e Aduaneira (AT). (2024b). C\u00f3digo do IMT. AT."},{"key":"13_CR8","unstructured":"Autoridade Tribut\u00e1ria e Aduaneira (AT). (2024e). C\u00f3digo do IRC. AT."},{"key":"13_CR9","unstructured":"Autoridade Tribut\u00e1ria e Aduaneira (AT). (2024d). C\u00f3digo do IRS. AT."},{"key":"13_CR10","unstructured":"Autoridade Tribut\u00e1ria e Aduaneira (AT). (2024c). C\u00f3digo do IUC. AT."},{"key":"13_CR11","unstructured":"Autoridade Tribut\u00e1ria e Aduaneira (AT). (2021). Municipal taxation. Last accessed November 14, 2024, https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/Pages\/default.aspx"},{"key":"13_CR12","volume-title":"Urban public finance in developing countries","author":"R Bahl","year":"1992","unstructured":"Bahl, R., & Linn, J. F. (1992). Urban public finance in developing countries. Oxford University Press."},{"key":"13_CR13","volume-title":"Econometric analysis of panel data","author":"BH Baltagi","year":"2008","unstructured":"Baltagi, B. H. (2008). Econometric analysis of panel data. Wiley."},{"issue":"1","key":"13_CR14","first-page":"25","volume":"85","author":"T Besley","year":"1995","unstructured":"Besley, T., & Case, A. (1995). Incumbent behavior: Vote-seeking, tax-setting, and yardstick competition. The American Economic Review, 85(1), 25\u201345.","journal-title":"The American Economic Review"},{"key":"13_CR15","volume-title":"Intergovernmental fiscal relations: Principles and practices","author":"RM Bird","year":"2002","unstructured":"Bird, R. M., & Smart, M. (2002). Intergovernmental fiscal relations: Principles and practices. Oxford University Press."},{"issue":"2","key":"13_CR16","doi-asserted-by":"publisher","first-page":"199","DOI":"10.1016\/S0094-1190(03)00062-7","volume":"54","author":"M Bordignon","year":"2003","unstructured":"Bordignon, M., Cerniglia, F., & Revelli, F. (2003). In search of yardstick competition: A spatial analysis of Italian municipality tax setting. Journal of Urban Economics, 54(2), 199\u2013217.","journal-title":"Journal of Urban Economics"},{"key":"13_CR17","volume-title":"The politics of public accountability","author":"M Bovens","year":"2008","unstructured":"Bovens, M., Goodin, R. E., & Schillemans, T. (2008). The politics of public accountability. Oxford University Press."},{"key":"13_CR18","doi-asserted-by":"publisher","first-page":"78","DOI":"10.1016\/j.jpubeco.2014.11.007","volume":"123","author":"E Bracco","year":"2015","unstructured":"Bracco, E., Lockwood, B., Porcelli, F., & Redoano, M. (2015). Intergovernmental grants as signals and the alignment effect: Theory and evidence. Journal of Public Economics, 123, 78\u201391.","journal-title":"Journal of Public Economics"},{"issue":"1","key":"13_CR19","doi-asserted-by":"publisher","first-page":"100","DOI":"10.1057\/palgrave.ces.8100063","volume":"48","author":"E Dabla-Norris","year":"2006","unstructured":"Dabla-Norris, E. (2006). The challenge of fiscal decentralisation in transition countries. Comparative Economic Studies, Association for Comparative Economic Studies, 48(1), 100\u2013131.","journal-title":"Comparative Economic Studies, Association for Comparative Economic Studies"},{"issue":"5","key":"13_CR20","doi-asserted-by":"crossref","first-page":"712","DOI":"10.1080\/03003930.2020.1771308","volume":"47","author":"P De Sousa","year":"2021","unstructured":"De Sousa, P., & Amaral, J. (2021). Fiscal autonomy and political outcomes in Portuguese municipalities. Local Government Studies, 47(5), 712\u2013731.","journal-title":"Local Government Studies"},{"key":"13_CR21","unstructured":"Fernandes, M. J., Cam\u00f5es, P. S., Jorge, S. (2021). Anu\u00e1rio Financeiro dos Munic\u00edpios Portugueses 2020. OCC."},{"key":"13_CR22","unstructured":"Fernandes, M. J., Cam\u00f5es, P. S., Jorge, S. (2022). Anu\u00e1rio Financeiro dos Munic\u00edpios Portugueses 2021. OCC."},{"issue":"4","key":"13_CR23","doi-asserted-by":"publisher","first-page":"1274","DOI":"10.1257\/aer.101.4.1274","volume":"101","author":"C Ferraz","year":"2011","unstructured":"Ferraz, C., & Finan, F. (2011). Electoral accountability and corruption: Evidence from the audits of local governments. American Economic Review, 101(4), 1274\u20131311.","journal-title":"American Economic Review"},{"issue":"1","key":"13_CR24","first-page":"55","volume":"29","author":"A Ferreira","year":"2019","unstructured":"Ferreira, A., & Carvalho, L. (2019). Sustainable budgeting practices in Portuguese municipalities: A case study. Journal of Public Administration Research and Theory, 29(1), 55\u201372.","journal-title":"Journal of Public Administration Research and Theory"},{"issue":"1","key":"13_CR25","doi-asserted-by":"publisher","first-page":"399","DOI":"10.1162\/qjec.2009.124.1.399","volume":"124","author":"F Ferreira","year":"2009","unstructured":"Ferreira, F., & Gyourko, J. (2009). Do political parties matter? Evidence from US cities. The Quarterly Journal of Economics, 124(1), 399\u2013422.","journal-title":"The Quarterly Journal of Economics"},{"key":"13_CR26","first-page":"16","volume":"107","author":"JH Fiva","year":"2013","unstructured":"Fiva, J. H., & Natvik, G. J. (2013). Political economy and the municipal tax policies. Journal of Public Economics, 107, 16\u201329.","journal-title":"Journal of Public Economics"},{"issue":"4","key":"13_CR27","doi-asserted-by":"publisher","first-page":"637","DOI":"10.1016\/j.electstud.2005.09.002","volume":"25","author":"B Geys","year":"2006","unstructured":"Geys, B. (2006). Explaining voter turnout: A review of aggregate-level research. Electoral Studies, 25(4), 637\u2013663.","journal-title":"Electoral Studies"},{"key":"13_CR28","volume-title":"Econometric analysis","author":"WH Greene","year":"2018","unstructured":"Greene, W. H. (2018). Econometric analysis. Pearson Education."},{"key":"13_CR29","unstructured":"Hair, J., Michael, P., and Niek, B. (2019). Essentials of business research methods: Multivariate data analysis. Routledge, Taylor & Francis Group."},{"key":"13_CR30","volume-title":"Fiscal heath for local governments","author":"BW Honadle","year":"2004","unstructured":"Honadle, B. W., Costa, J. M., & Cigler, B. A. (2004). Fiscal heath for local governments. Elsevier Academic Press."},{"key":"13_CR31","unstructured":"Instituto Nacional de Estat\u00edstica (INE). (2024). Site institucional. INE. Last accessed November 14, 2024, https:\/\/www.ine.pt\/xportal\/"},{"key":"13_CR32","doi-asserted-by":"publisher","DOI":"10.1017\/CBO9780511628238","volume-title":"The economic psychology of tax behaviour","author":"E Kirchler","year":"2007","unstructured":"Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge University Press."},{"key":"13_CR33","volume-title":"Content analysis: An introduction of its methodology","author":"K Krippendorff","year":"2019","unstructured":"Krippendorff, K. (2019). Content analysis: An introduction of its methodology. Sage Publications."},{"key":"13_CR34","doi-asserted-by":"publisher","DOI":"10.4337\/9781840647679","volume-title":"Local government tax and land use policies in the United States: Understanding the links","author":"H Ladd","year":"1998","unstructured":"Ladd, H. (1998). Local government tax and land use policies in the United States: Understanding the links. Edward Elgar Publishing."},{"issue":"2","key":"13_CR35","doi-asserted-by":"publisher","first-page":"447","DOI":"10.1111\/j.1468-2508.2006.00419.x","volume":"68","author":"V Larcinese","year":"2006","unstructured":"Larcinese, V., Rizzo, L., & Testa, C. (2006). Allocating the US federal budget to the states: The impact of the president. Journal of Politics, 68(2), 447\u2013456.","journal-title":"Journal of Politics"},{"key":"13_CR36","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.euroecorev.2014.10.009","volume":"74","author":"B Lockwood","year":"2015","unstructured":"Lockwood, B., & Porcelli, F. (2015). Political economy and the structure of local taxation. European Economic Review, 74, 1\u201321.","journal-title":"European Economic Review"},{"issue":"9","key":"13_CR37","doi-asserted-by":"publisher","first-page":"1597","DOI":"10.1016\/S0305-750X(03)00109-8","volume":"31","author":"J Martinez-Vazquez","year":"2003","unstructured":"Martinez-Vazquez, J., & McNab, R. M. (2003). Fiscal decentralization and economic growth. World Development, 31(9), 1597\u20131616.","journal-title":"World Development"},{"key":"13_CR38","unstructured":"Minist\u00e9rio da Administra\u00e7\u00e3o Interna (MAI). (2021). Elei\u00e7\u00f5es Aut\u00e1rquicas. Last accessed November 14,2024, https:\/\/www.eleicoes.mai.gov.pt\/autarquicas2021\/resultados\/territorio-nacional"},{"key":"13_CR39","unstructured":"Minist\u00e9rio das Finan\u00e7as (MF). (2021). Annual report on municipal budgets. Last accessed November 14, 2024, https:\/\/www.dgo.gov.pt\/Paginas\/default.aspx"},{"issue":"2","key":"13_CR40","first-page":"137","volume":"19","author":"P Mourao","year":"2020","unstructured":"Mourao, P. (2020). The role of property taxes in voter preferences: Evidence from Portugal. Portuguese Economic Journal, 19(2), 137\u2013158.","journal-title":"Portuguese Economic Journal"},{"issue":"3","key":"13_CR41","doi-asserted-by":"publisher","first-page":"1120","DOI":"10.1257\/jel.37.3.1120","volume":"37","author":"WE Oates","year":"1999","unstructured":"Oates, W. E. (1999). An essay on fiscal federalism. Journal of Economic Literature, 37(3), 1120\u20131149.","journal-title":"Journal of Economic Literature"},{"key":"13_CR42","volume-title":"Fiscal federalism and municipal finance in Portugal","author":"A Pereira","year":"2011","unstructured":"Pereira, A., & Gomes, C. (2011). Fiscal federalism and municipal finance in Portugal. Springer."},{"key":"13_CR43","volume-title":"Statistical reports","author":"PORDATA","year":"2024","unstructured":"PORDATA. (2024). Statistical reports. Publications Office of the Funda\u00e7\u00e3o Francisco Manuel dos Santos."},{"key":"13_CR44","doi-asserted-by":"crossref","unstructured":"Prichard, W. (2015). Taxation, responsiveness, and accountability in Sub-Saharan Africa: The dynamics of tax bargaining. Cambridge University Press.","DOI":"10.1017\/CBO9781316275511"},{"issue":"4","key":"13_CR45","doi-asserted-by":"publisher","first-page":"481","DOI":"10.2307\/4150172","volume":"36","author":"J Rodden","year":"2004","unstructured":"Rodden, J. (2004). Comparative federalism and decentralization: On meaning and measurement. Comparative Politics, 36(4), 481\u2013500.","journal-title":"Comparative Politics"},{"issue":"5","key":"13_CR46","doi-asserted-by":"publisher","first-page":"619","DOI":"10.1093\/jeg\/lbp049","volume":"10","author":"A Rodriguez-Pose","year":"2010","unstructured":"Rodriguez-Pose, A., & Ezcurra, R. (2010). Does decentralization matter for regional disparities? A cross-country analysis. Journal of Economic Geography, 10(5), 619\u2013644.","journal-title":"Journal of Economic Geography"},{"issue":"3","key":"13_CR47","first-page":"324","volume":"46","author":"J Silva","year":"2018","unstructured":"Silva, J., & Costa, M. (2018). Municipal tax policies and electoral outcomes: Evidence from Portugal. Public Finance Review, 46(3), 324\u2013345.","journal-title":"Public Finance Review"},{"issue":"23","key":"13_CR48","doi-asserted-by":"publisher","first-page":"10207","DOI":"10.3390\/su122310207","volume":"12","author":"LM Sinervo","year":"2020","unstructured":"Sinervo, L. M. (2020). Financial sustainability of local governments in the eyes of finnish local politicians. Sustainability, 12(23), 10207.","journal-title":"Sustainability"},{"issue":"12","key":"13_CR49","doi-asserted-by":"publisher","first-page":"2302","DOI":"10.1016\/j.jpubeco.2007.06.014","volume":"92","author":"A Sol\u00e9-Oll\u00e9","year":"2008","unstructured":"Sol\u00e9-Oll\u00e9, A., & Sorribas-Navarro, P. (2008). The effects of partisan alignment on the allocation of intergovernmental transfers: Differences-in-differences estimates for Spain. Journal of Public Economics, 92(12), 2302\u20132319.","journal-title":"Journal of Public Economics"},{"key":"13_CR50","doi-asserted-by":"publisher","first-page":"42","DOI":"10.1016\/j.jue.2013.07.003","volume":"78","author":"A Sol\u00e9-Oll\u00e9","year":"2013","unstructured":"Sol\u00e9-Oll\u00e9, A., & Viladecans-Marsal, E. (2013). Do political parties matter for local land use policies? Journal of Urban Economics, 78, 42\u201356.","journal-title":"Journal of Urban Economics"},{"key":"13_CR51","unstructured":"Tanzi, V. (1996). Fiscal federalism and decentralization: A review of some efficiency and macroeconomic aspects. Annual World Bank Conference on Development Economics, 295\u2013316."},{"key":"13_CR52","unstructured":"Ter-Minassian, T. (1997). Fiscal federalism in theory and practice. International Monetary Fund."},{"issue":"4","key":"13_CR53","first-page":"589","volume":"41","author":"L Veiga","year":"2007","unstructured":"Veiga, L., & Pinho, C. (2007). Economic disparities and fiscal decentralisation in Portugal. Regional Studies, 41(4), 589\u2013602.","journal-title":"Regional Studies"}],"container-title":["CSR, Sustainability, Ethics & Governance","Advancements in Sustainable Development"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/978-3-031-86337-0_13","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,4,21]],"date-time":"2025-04-21T11:28:17Z","timestamp":1745234897000},"score":1,"resource":{"primary":{"URL":"https:\/\/link.springer.com\/10.1007\/978-3-031-86337-0_13"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025]]},"ISBN":["9783031863363","9783031863370"],"references-count":53,"URL":"https:\/\/doi.org\/10.1007\/978-3-031-86337-0_13","relation":{},"ISSN":["2196-7075","2196-7083"],"issn-type":[{"value":"2196-7075","type":"print"},{"value":"2196-7083","type":"electronic"}],"subject":[],"published":{"date-parts":[[2025]]},"assertion":[{"value":"22 April 2025","order":1,"name":"first_online","label":"First Online","group":{"name":"ChapterHistory","label":"Chapter History"}},{"value":"GCGI","order":1,"name":"conference_acronym","label":"Conference Acronym","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"International Conference on CSR, Sustainability, Ethics and Governance","order":2,"name":"conference_name","label":"Conference Name","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"Sibiu","order":3,"name":"conference_city","label":"Conference City","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"Romania","order":4,"name":"conference_country","label":"Conference Country","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"2024","order":5,"name":"conference_year","label":"Conference Year","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"12 June 2024","order":7,"name":"conference_start_date","label":"Conference Start Date","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"14 August 2024","order":8,"name":"conference_end_date","label":"Conference End Date","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"gcgi2024","order":10,"name":"conference_id","label":"Conference ID","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"https:\/\/gcg-csr.org\/","order":11,"name":"conference_url","label":"Conference URL","group":{"name":"ConferenceInfo","label":"Conference Information"}}]}}