The Determinants of Municipal Tax Rates in British Columbia

Craig Brett () and J. Pinkse

UBC Departmental Archives from UBC Department of Economics

Abstract: In this paper we study the regional pattern of municipal business property tax rates in the province of British Columbia, Canada. The data provide evidence that locational advantages and size relative to neighboring communities are important in the determination of tax rates. We also find evidence that changes in tax rates react negatively to changes in population, given that a jurisdiction is not large relative to its neighbors. Both facts are consistent with models of asymmetric tax competition.

Keywords: MUNICIPAL GOVERNMENT; TAXES; STATISTICS (search for similar items in EconPapers)
JEL-codes: C14 H25 H71 H73 (search for similar items in EconPapers)
Date: 1998
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Journal Article: The determinants of municipal tax rates in British Columbia (2000)
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Persistent link: http://EconPapers.repec.org/RePEc:ubc:bricol:98-03

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