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Relevant bibliographies by topics / Tax mimicking

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Journal articles

Academic literature on the topic 'Tax mimicking'

Author: Grafiati

Published: 4 May 2024

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Journal articles on the topic "Tax mimicking"

1

HEYNDELS, BRUNO, and JEF VUCHELEN. "TAX MIMICKING AMONG BELGIAN MUNICIPALITIES." National Tax Journal 51, no. 1 (1998): 89–101. http://dx.doi.org/10.1086/ntj41789314.

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2

Sedmihradská, Lucie, and Eduard Bakoš. "Municipal Tax Autonomy and Tax Mimicking in Czech Municipalities." Lex localis - Journal of Local Self-Government 14, no. 1 (2015): 75–92. http://dx.doi.org/10.4335/14.1.75-92(2016).

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Property tax autonomy of the Czech municipalities is quite narrow and to great extent unused. Perceived political costs of its usage are high and only 8% of municipalities utilized the possibility to increase the tax rates through so called local coefficient. Using the binary logit model and a full sample and two subsamples of Czech municipalities in 2014 the existence of tax mimicking is confirmed regardless the subsample of municipalities considered or the definition of neighbors applied. The likelihood to increase the local coefficient is to some extent influenced by the composition o

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3

Revelli, Federico. "Spatial patterns in local taxation: tax mimicking or error mimicking?" Applied Economics 33, no. 9 (2001): 1101–7. http://dx.doi.org/10.1080/00036840010007164.

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4

Małkowska, Agnieszka, Agnieszka Telega, Michał Głuszak, and Bartłomiej Marona. "Spatial interdependence in property taxation: the case of Polish municipalities." Equilibrium 13, no. 2 (2018): 265–83. http://dx.doi.org/10.24136/eq.2018.014.

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Research background: Real estate and urban economics literature are abundant in studies discussing various types of property taxes and their characteristics. A growing area of re-search has been focused on tax equity, tax competition, and yardstick competition, where the latter two reflect the idea of tax mimicking. Recently, due to substantial developments in spatial and regional economics, more attention has been drawn to spatial effects. Empirical results are focused on spatial interaction and diffusion effects, hierarchies of place and spatial spillovers. Property tax system in Poland diff

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5

Bastida, Francisco, Bernardino Benito, and María-Dolores Guillamón. "Tax mimicking in Spanish municipalities: expenditure spillovers, yardstick competition, or tax competition?" Public Sector Economics 43, no. 2 (2019): 115–39. http://dx.doi.org/10.3326/pse.43.2.1.

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6

Ladd, Helen F. "Mimicking of Local Tax Burdens Among Neighboring Counties." Public Finance Quarterly 20, no. 4 (1992): 450–67. http://dx.doi.org/10.1177/109114219202000404.

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7

Trojanek, Maria, Wojciech Kisiala, and Radoslaw Trojanek. "Do local governments follow their neighbours’ tax strategies? Tax mimicking amongst Polish municipalities." Land Use Policy 108 (September 2021): 105576. http://dx.doi.org/10.1016/j.landusepol.2021.105576.

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8

Kubick, Thomas R., Daniel P. Lynch, Michael A. Mayberry, and Thomas C. Omer. "Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns." Accounting Review 90, no. 2 (2014): 675–702. http://dx.doi.org/10.2308/accr-50883.

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ABSTRACT Product market power provides firms with comparative advantages through more persistent profitability and insulation from competitive threats. These advantages likely provide firms with the ability to engage in greater tax avoidance. We present evidence consistent with this hypothesis. We also show that firms mimic the tax outcomes of their product market leaders. Among firms with greater product market power and comparatively high cash tax avoidance, we find stock prices to be less informative and that investors require additional compensation for the risks associated with comparativ

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9

Łukomska, Julita, and Paweł Swianiewicza. "Neighbour effect: applicability of tax mimicking concept to setting tariffs for water provision in Poland." Water Policy 22, no. 5 (2020): 943–59. http://dx.doi.org/10.2166/wp.2020.018.

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Abstract In our paper, tariff mimicking is interpreted as a specific type of yardstick competition. Local authorities compete for political capital and, in order to maintain (or increase) it, they compare their voter-sensitive policies with the policies of other local governments. The phenomenon of mimicking is related to the subject of inter-jurisdictional interactions. We try to identify the phenomenon of mimicking in local fees for water provision in Poland in the period 2013–2017. Our empirical strategy is based on two methods: spatial lag regression and a quasi-experimental design using a

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10

Brien, Spencer T. "Strategic Interaction Among Overlapping Local Jurisdictions." American Review of Public Administration 48, no. 6 (2017): 584–95. http://dx.doi.org/10.1177/0275074017725401.

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This article explores the strategic interactions between overlapping counties and school districts within the context of property tax policy. Overlapping local governments share either part or all of their property tax bases and therefore may take into account each other’s tax policies when deciding their annual property tax rate. A dynamic model is developed to analyze how property tax rate determination is influenced by the fiscal policies of both overlapping and neighboring local jurisdictions. The results suggest a short-term mimicking effect that is largely canceled out the following peri

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