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

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...

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Bibliographic Details
Main Authors: Zdražil Pavel, Pernica Bohuslav
Format: Article
Language:English
Published: Sciendo 2021-04-01
Series:Central European Journal of Public Policy
Subjects:
h71
o18
Online Access:https://doi.org/10.2478/cejpp-2021-0004