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