Spatial diversification of property tax policy – Searching for yardstick competition in Polish metropolitan areas

Agnieszka Małkowska, Agnieszka Telega, Michał Głuszak and Bartłomiej Marona

Land Use Policy, 2021, vol. 109, issue C

Abstract: This article contributes to the ongoing debate on local tax policy-making, in particular regarding yardstick competition in the area-based property taxation system. Based on data from 300 municipalities located in ten metropolitan areas in Poland over ten years, we identify whether we are faced with tax mimicking induced by political considerations in tax rates setting. In particular, we seek to identify whether the spatial interdependence of property tax rates set by local governments of Polish municipalities is driven by a yardstick competition mechanism.

Keywords: Yardstick competition; Tax mimicking; Spatial interdependence; Metropolitan areas; Area-based property tax (search for similar items in EconPapers)
JEL-codes: D72 H30 H70 H71 H79 R00 R51 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eee:lauspo:v:109:y:2021:i:c:s0264837721003367

DOI: 10.1016/j.landusepol.2021.105613

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