Yardstick Competition in case of the Czech Property Tax
Lucie Sedmihradská ()
Review of Economic Perspectives, 2013, vol. 13, issue 2, 77-91
Introduction of the local coefficient in the property tax law since 2009 gave a significant tax authority to Czech municipalities; on average they can up to quadruple their property tax revenue which means increasing their total revenue by more than 10%. Czech municipalities appeared very cautious when exercising this new autonomy and only less than 8% of them applied the local coefficient in 2013.
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