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This paper investigates the effects of property taxation on fiscal discipline for a sample of OECD countries over the period 1973-2011. We find that aggregate property taxation in total tax revenues is not statistically correlated with the primary surplus-to-GDP ratio. In contrast, a greater...
Persistent link: https://www.econbiz.de/10010764311
This paper exploits an exogenous reform of the local fiscal equalization scheme in the German State of North Rhine-Westphalia to identify tax mimicking by municipalities in the neighboring state of Lower Saxony. The spatial lag regressions provide no evidence for the existence of strategic...
Persistent link: https://www.econbiz.de/10010954306
This paper exploits an exogenous reform of the local fiscal equalization scheme in the German State of North Rhine-Westphalia (NRW) in 2003 to identify tax mimicking by municipalities in the neighboring state of Lower Saxony (NDS). The reform caused municipalities in NRW to increase their...
Persistent link: https://www.econbiz.de/10010931415
This paper uses a Finnish policy intervention to study tax competition among local governments. Changes in the statutory lower limits to the property tax rates are used as a source of exogenous variation to estimate the responses of municipalities to tax rates in their neighbouring...
Persistent link: https://www.econbiz.de/10009493989
This paper presents a theoretical model with a uniformly populated line that is divided into local jurisdictions (and/or states). If one level of government imposes sales and residential property taxes, and if the spatial extent of each taxing jurisdiction is positive and finite, then (in Nash...
Persistent link: https://www.econbiz.de/10010636488
This paper uses a Finnish policy intervention to study tax competition among local governments. Changes in the statutory lower limits to the property tax rates are used as a source of exogenous variation to estimate the responses of municipalities to tax rates in their neighbouring...
Persistent link: https://www.econbiz.de/10009205103
This paper uses a Finnish policy intervention to study tax competition among local governments. Changes in the statutory lower limits to the property tax rates are used as a source of exogenous variation to estimate the responses of municipalities to tax rates in their neighbouring...
Persistent link: https://www.econbiz.de/10010575409
This paper uses a Finnish policy intervention to study tax competition among local governments. Changes in the statutory lower limits to the property tax rates are used as a source of exogenous variation to estimate the responses of municipalities to tax rates in their neighboring...
Persistent link: https://www.econbiz.de/10011056122
The objectives of the paper are to compare the development of the legally granted municipal autonomy regarding the property tax in the Czech Republic and Slovakia since 1993 and its real implementation in 2011 and to evaluate the impacts of the municipal autonomy regulation on municipal...
Persistent link: https://www.econbiz.de/10011195147
Many previous studies have examined the level of state grants to local K-12 school districts. However, these studies have not considered the role of citizen "trust" in state versus local governments as a factor. We hypothesize that the role of the state in funding education reflects citizen...
Persistent link: https://www.econbiz.de/10010558781