Abstract

Due to the financial crisis of the Belgian central administration and the financial difficulties of local government, municipal taxes are gradually taking a higher place in the rank of municipal income sources. One could expect a differentiation between the presence of some political parties in the board ofmayor and aldermen on the one hand and the burden of taxation on the other hand. Concerning this amount of increase, the data showed no evidence to prove that differentiation in the Flemish municipalities. Still we noticed a small variation in the burden of taxation according as to theweight of the socialist group within the local majority. Nevertheless factors as population and the level of mean income in the municipalities were more important to explain the burden of taxation. The results of the municipal-council elections of 1988 are not affected by the increase of the local burden of taxation.