LOCAL GOVERNMENT TAX COMPETITION IN CZECHOSLOVAKIA 1918-1938

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...

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Bibliographic Details
Main Authors: J. Haas, L Sedmihradská, J. Ditrich
Format: Article
Language:deu
Published: Publishing Center "Kyiv University" 2014-03-01
Series:Vìsnik. Kiïvsʹkogo Nacìonalʹnogo Unìversitetu ìmenì Tarasa Ševčenka. Ekonomìka
Subjects:
(2) there were some regional differences
Tax competition
local government
Czechoslovakia
Online Access:http://bulletin-econom.univ.kiev.ua/wp-content/plugins/download-attachments/includes/download.php?id=1458
Description
Summary: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 direct central taxes, (2) there were some regional differences, (3) migration played its role in tax rate setting and (4) the "race-to-the-bottom" did not take place.
ISSN:1728-2667
2079-908X

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