Determinants of Hotel/Motel Tax Rates in Local Governments

Tax competition among local governments: Evidence from a property tax reform in Finland

a r t i c l e i n f o This paper uses a Finnish policy intervention to study tax competition among local governments. Changes in the statutory lower limits to the property tax rates are used as a source of exogenous variation to estimate the responses of municipalities to tax rates in their neighboring municipalities. I do not find evidence of interdependence in property tax rates among Finnish...

The Determinants of Municipal Tax Rates in British Columbia

In this paper we study the regional pattern of municipal business property tax rates in the province of British Columbia. Reduced form tax setting equations produce some evidence that municipal governments respond to tax changes in neighboring jurisdictions. However, a joint investigation of the determinants of tax base and municipal taxation decisions reveals that it is difficult to interpret ...

Economic Freedom, Economic Growth And Governments Tax Revenue In (MENA)

Endogenizing governments' objectives in tax competition

a r t i c l e i n f o In this paper we endogenize objective functions of the regions in case the of tax competition for foreign owned mobile capital. First, considering symmetric regions and simultaneous move tax competition, we demonstrate that the competing regions can restrict 'race-to-the-bottom' in tax rates by deviating away from social welfare to net tax revenue. Moreover, it is optimal ...

The Local Response to Tax Limitation Measures: Do Local Governments Manipulate Voters to Increase Revenues?

This paper provides evidence that some cities subject to a statewide tax limit manipulate their mix of productive and administrative services in an attempt to get voters to override the statewide limit. When a statewide limit reduces a city’s budget, one manipulative response is to cut “service” inputs (for example, teachers or uniformed police officers) by a relatively large amount, while cutt...