Property Tax Competition: A Quantitative Assessment
نویسندگان
چکیده
منابع مشابه
Tax competition among local governments: Evidence from a property tax reform in Finland
a r t i c l e i n f o 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 municipalities. I do not find evidence of interdependence in property tax rates among Finnish...
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ژورنال
عنوان ژورنال: Social Science Research Network
سال: 2022
ISSN: ['1556-5068']
DOI: https://doi.org/10.2139/ssrn.4257201