Do Local Governments Engage in Strategic Property-Tax Competition?

Borradores de Economia
Número: 
139
Publicado: 
Clasificación JEL: 
H20, H30, H70
Palabras clave: 
Local, governments, engage, strategic

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This paper uses spatial econometric methods to investigate property-tax competition among local governments. The theoretical model is drawn from the literature on tax competition, in which local jurisdictions choose property-tax rates taking into account