Social Sciences
3 years ago

Local governments engage in tax competition, impacting property taxes and migration.

National Tax Journal
Do Local Governments Engage in Strategic Property—Tax Competition?
Jan K. Brueckner, Luz Amparo Saavedra

Paper Summary

Related papers

Theme background image
Social Sciences
3 years ago

Local governments engage in tax competition, impacting property taxes and migration.

Fiscal Decentralization
Infrastructure Impact
Tax Avoidance
1 view
Theme background image
Social Sciences
4 years ago

Local governments engage in tax competition, impacting property taxes and migration.

Fiscal Decentralization
Tax Avoidance
Infrastructure Impact
1 view
Business, Management and Accounting
4 years ago

High corporate tax rates drive European countries to cut taxes for competition.

Tax Avoidance
Fiscal Decentralization
Public Finance
1 view

Local governments in the Boston area engage in strategic property-tax competition. Researchers used a spatial econometric model to study how tax rates are influenced by neighboring communities. The results show that communities adjust their property-tax rates based on what other nearby communities are doing, indicating a form of strategic interaction in tax decisions.