Stimuli contributing to local property taxation – with the focus on spatial effects of industry and functional urban areas

Q1 Social Sciences

Central European Journal of Public Policy Pub Date : 2021-04-06 DOI:10.2478/cejpp-2021-0004

Pavel Zdražil, Bohuslav Pernica

{"title":"Stimuli contributing to local property taxation – with the focus on spatial effects of industry and functional urban areas","authors":"Pavel Zdražil, Bohuslav Pernica","doi":"10.2478/cejpp-2021-0004","DOIUrl":null,"url":null,"abstract":"Abstract In this study, we argue that a historical background of the region matters in tax mimicking and yardstick competition as a matter of principle. We seek to determine factors supporting the policy of the high local property tax in the Czech Republic. Based on the statistical and spatial data of 6,258 municipalities between 2009 and 2019, the results show that the municipalities burdened by large industrial facilities, as well as municipalities in the functional urban areas (FUAs), apply the policy of higher property taxation twice frequently than the rest. On the other hand, the industrial stimuli keep enfeebling after 2010, and the number of local governments preferring high property taxation is variegated across different FUAs. The causal analysis based on Granger's approach concludes an existence of cumulative effects of both industry and the FUAs, which push the municipalities with large industrial facilities located within an FUA to increase the property taxes. From the mimicking point of view, we found that mimicking policy is an important phenomenon among the municipalities of Czech Republic; however, it has different impacts on both stimuli (Industry and FUA). The analysis suggests that it rather incites the municipalities within the FUA to increase the local property taxes.","PeriodicalId":38545,"journal":{"name":"Central European Journal of Public Policy","volume":"15 1","pages":"55 - 66"},"PeriodicalIF":0.0000,"publicationDate":"2021-04-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Central European Journal of Public Policy","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2478/cejpp-2021-0004","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}

引用次数: 1

Abstract

Abstract In this study, we argue that a historical background of the region matters in tax mimicking and yardstick competition as a matter of principle. We seek to determine factors supporting the policy of the high local property tax in the Czech Republic. Based on the statistical and spatial data of 6,258 municipalities between 2009 and 2019, the results show that the municipalities burdened by large industrial facilities, as well as municipalities in the functional urban areas (FUAs), apply the policy of higher property taxation twice frequently than the rest. On the other hand, the industrial stimuli keep enfeebling after 2010, and the number of local governments preferring high property taxation is variegated across different FUAs. The causal analysis based on Granger's approach concludes an existence of cumulative effects of both industry and the FUAs, which push the municipalities with large industrial facilities located within an FUA to increase the property taxes. From the mimicking point of view, we found that mimicking policy is an important phenomenon among the municipalities of Czech Republic; however, it has different impacts on both stimuli (Industry and FUA). The analysis suggests that it rather incites the municipalities within the FUA to increase the local property taxes.

查看原文本刊更多论文

刺激措施有助于地方财产税——重点关注工业和城市功能区的空间效应

摘要在这项研究中，我们认为该地区的历史背景在税收模仿和衡量标准竞争中起着重要作用。我们试图确定支持捷克共和国高地方财产税政策的因素。基于2009年至2019年6258个市镇的统计和空间数据，结果显示，大型工业设施负担沉重的市镇以及城市功能区内的市镇实施更高财产税的频率是其他市镇的两倍。另一方面，工业刺激在2010年后不断减弱，不同的FUA中，倾向于征收高额财产税的地方政府的数量也各不相同。基于Granger方法的因果分析得出结论，工业和FUA都存在累积效应，这促使在FUA内拥有大型工业设施的市政当局提高了财产税。从模仿的角度来看，我们发现模仿政策是捷克共和国城市中的一个重要现象；然而，它对两种刺激（工业和FUA）都有不同的影响。分析表明，这反而刺激了FUA内的市政当局提高地方财产税。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Central European Journal of Public Policy Social Sciences-Law

CiteScore

1.50

自引率

0.00%

发文量

审稿时长

37 weeks

期刊介绍： The Central European Journal of Public Policy (CEJPP) is an open-access, multidisciplinary, peer-reviewed journal with primary focus upon analytical, theoretical and methodological articles in the field of public policy. The journal does not have article processing charges (APCs) nor article submission charges. The aim of the CEJPP is to provide academic scholars and professionals in different policy fields with the latest theoretical and methodological advancements in public policy supported by sound empirical research. The CEJPP addresses all topics of public policy including social services and healthcare, environmental protection, education, labour market, immigration, security, public financing and budgeting, administrative reform, performance measurements, governance and others. It attempts to find a balance between description, explanation and evaluation of public policies and encourages a wide range of social science approaches, both qualitative and quantitative. Although the journal focuses primarily upon Central Europe, relevant contributions from other geographical areas are also welcomed in order to enhance public policy research in Central Europe.