LOCAL GOVERNMENT TAX COMPETITION IN CZECHOSLOVAKIA 1918-1938
The study evaluates tax competition among local governments in Czechoslovakia during the interwar period. Using correlation and regression analysis it proves that (1) local politicians took into account the tax policies of neighbouring jurisdictions when imposing additional tax rates on top of the d...
Main Authors: | , , |
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Format: | Article |
Language: | deu |
Published: |
Publishing Center "Kyiv University"
2014-03-01
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Series: | Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka |
Subjects: | |
Online Access: | http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=1458 |