The Impact of the Electoral Cycle on Area-Based Property Tax in Poland

Agnieszka Malkowska, Michał Głuszak, Bartłomiej Marona and Agnieszka Telega

Eastern European Economics, 2020, vol. 58, issue 6, 517-535

Abstract: The purpose of this paper is to identify whether tax rate choices in the area-based tax system are perceived as an instrument prone to manipulation in accordance with election cycles. We use the unique cross-sectional panel data from 300 municipalities in 10 metropolitan areas in Poland over the period 2006–2015. We find clear evidence of the property tax policy cycle in all types of communes. Our results are in line with mainstream literature findings; however, because of a different institutional framework, this study brings new insights into area-based property tax systems prevailing in many developing and developed countries.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:mes:eaeuec:v:58:y:2020:i:6:p:517-535

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DOI: 10.1080/00128775.2020.1798160

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