Littérature scientifique sur le sujet « Tax mimicking »

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 of the municipal council and local demographic, geographic and fiscal situation. However, the overall capacity of the model to indicate municipalities which apply local coefficient is low and suggests that there are many other or different situations or factors which result in application of local coefficient.

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 differs from those utilized in the majority of developed countries. As a consequence, property tax policy at the local government level (including tax competition and tax mimicking effects) in Poland can differ substantially from those found in previous research in the US and other European countries. There are few studies addressing the problem of tax competition and tax mimicking in Poland from an empirical perspective. Purpose of the article: In the article, we explore spatial interdependence in property taxation. We identify clustering or dispersion of high and low values of the tax rates within major metropolitan areas in Poland. The effects can indicate the presence of tax mimicking among municipalities in given metropolitan areas. Methods: We analyze the data from 304 municipalities in 10 metropolitan areas in Poland from the year 2007 to 2016. The data covers four property tax rates: (1) on residential buildings (2) on buildings used for business purpose (3) on land used for business purpose (4) on land for other uses. To explore the spatial distribution of rates, we used global and local spatial autocorrelation indicators (Moran’s I statistic and LISA). Findings & Value added: The results suggest the presence of spatial correlation within metropolitan areas. We also found significant differences between metropolitan areas. The results of the study fill the gap in empirical research concerning property tax interdependencies and tax mimicking in Poland.

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 comparatively high cash tax avoidance. Our results survive numerous robustness tests. Overall, our results suggest that industry dynamics, particularly related to a firm's competitive position, play a meaningful role in corporate tax policy.

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 difference-indifferences method. In the latter method, we first identify local governments that have considerably increased their tariffs for water. Next, we compare whether their immediate neighbouring municipalities are more likely to follow the change than a ‘control group’ of similar, more distant, local governments. The results of our study confirm the existence of geographical interactions in the tariff policies of Polish local governments. Furthermore the results of our regression models confirm that ‘mimicking interactions’ are stronger in the case of tariffs for water provision than for local tax policies.

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 period. These findings help to develop a more complete understanding of how the broader set of environmental and institutional attributes of local governments influence their fiscal policies.

L’objectif de cette thèse est d’étudier une relation empirique entre la taxe foncière, les interactions fiscales entre les communes et la mobilité résidentielle. Cette thèse est structurée autour de trois chapitres. Dans le premier chapitre, nous analysons la relation entre les taux de taxe foncière et les prix immobiliers. Dans le deuxième chapitre, nous examinons l’existence d’interactions fiscales entre les communes ainsi que leurs origines. Dans le troisième chapitre, nous travaillons sur la mobilité résidentielle des jeunes au sein des communes Françaises.Dans le premier chapitre, nous observons la relation entre les taux de taxe foncière et les prix immobiliers au niveau des 978 communes de la région Provence-Alpes-Côte-d’Azur (PACA). En utilisant un « spatial durbin model » (SDM), nous montrons qu’une augmentation du taux de taxe foncière impacte négativement les prix immobiliers au mètre carré des communes de la région PACA. Ce résultat confirme l’existence de la capitalisation négative de la taxe foncière au niveau des prix immobiliers. Nous montrons aussi que les dépenses publiques locales se capitalisent positivement au niveau des prix immobiliers.Dans le deuxième chapitre, nous essayons d’identifier la présence du mimétisme fiscal entre les gouvernements locaux français ainsi que les origines de ce mimétisme. Dans ce chapitre, nous testons l’existence du mimétisme fiscal et ses origines pour les 978 communes de la région PACA ainsi que pour les 2887 communes de la région Rhône-Alpes. A travers un « spatial durbin model » (SDM) ce travail présente deux conclusions. Premièrement, les communes des deux régions imitent les politiques fiscales, en termes de taxe foncière, de leurs communes voisines. Deuxièmement, le mimétisme fiscal entre les communes de la région PACA est dû à la concurrence par comparaison et aux effets de débordements, tandis que le mimétisme fiscal entre les communes de la région Rhône-Alpes est dû uniquement aux effets de débordements. Les élus locaux des communes de la région PACA imitent des politiques fiscales de leurs communes voisines dans le but de se faire réélire. En même temps, les commues peuplées sont moins intéressées par les politiques fiscales des communes voisines car les effets de débordements ne sont pas significatifs. D’un autre côté, les communes moins peuplées imitent les politiques fiscales des communes voisines pour attirer de nouveaux résidents mobiles ainsi que pour garder leurs propres résidents.Dans le troisième chapitre, nous étudions la mobilité résidentielle des jeunes entre les 34 970 communes françaises. Nous nous focalisons sur les jeunes âgés entre 15 et 29 ans car ils représentent la catégorie la plus mobile de la population, ce qui signifie que leur comportement pourrait être adéquat à une analyse empirique du modèle de Tiebout « voting with feet ». Pour prendre en considération les dépenses publiques locales, nous prenons en compte la proportion des logements sociaux qui est contrôlée au niveau communal. En utilisant des modèles probit, nous trouvons que les jeunes migrent plus que la population active âgée entre 30 et 65 ans. Nous trouvons aussi que les jeunes migrent encore plus s’ils sont célibataires et locataires et s’ils disposent d’un diplôme d’études supérieures. Concernant les caractéristiques territoriales des communes, les jeunes sont attirés par les communes disposant d’un nombre important d’établissements culturels et de logements sociaux. La taxe foncière n’a pas d’influence sur la migration des jeunes car ils sont rarement propriétaires
The objective of this thesis is to study the empirical connection between property taxes, strategic interaction between communities and the residential mobility. This thesis is structured around three chapters. In the first chapter, we examine the relation between the property taxes and the property prices. In the second chapter, we examine the existence of property tax mimicking among French local governments and it sources. In the third chapter, we work on the residential mobility of young individuals among French communities.In the chapter one, we observe the relation between property taxes and property prices by focusing on the housing market in the 978 communities of the region of Provence-Alpes-Côte-d’Azur (PACA). Using a spatial autoregressive model (SAR), the results show that an increase of the property tax rates has a negative effect on the property prices of communities in the region of PACA. This result confirms the existence of a negative capitalization of property taxes into the property prices. We also show that local public expenditures are positively capitalized into the property prices.In the second chapter, we try to identify property tax mimicking among French local governments and it sources. In this chapter, we test the existence of property tax mimicking and it sources in the 978 communities of PACA and of the 2887 communities of Rhône-Alpes. Using a spatial durbin model (SDM), this work delivers two conclusions. First, communities of both regions mimic the property tax policies of their neighboring communities. Second, property tax mimicking among PACA communities is due to both yardstick competition and spillover effects, while the property tax mimicking among Rhône-Alpes communities is due to the spillover effects, only. Incumbents of PACA counties are interested by mimicking the property tax policies of neighboring communities in order to be re-elected. In the same time, highly populated communities hardly react to a change in the property tax of neighboring communities because the spillover effects are inconsiderable. Small communities, on the other hand, mimic tax policies of their neighboring communities in order to attract new mobile individuals and keep their residents.In the third chapter, We study the residential mobility of young among 34 970 French counties. We focus on young individuals aged between 15 and 29 years, since they present the most mobile population, which means that their behavior could stick to an empirical analysis of the Tiebout’s voting with feet model. To catch local public goods, we identify the provision of social housing which is managed at a municipal level. Using probit models, we find that young migrate more than working population aged between 30 and 65 years. We also find that young migrate more if they are single, renters and if they have a high diploma. When it comes to public taxes and public goods, higher provision of cultural goods and social housing strongly increases the probability for a young person to move to such community. Property taxes don’t influence young people migration since they are rarely owners

The thesis "The use of maps to depict real estate tax coefficient" deals with maps as an alternative instrument of depicting data and information. Its objective is to demonstrate maps as a possible and appropriate tool to present information on management of municipalities. At first, the thesis is focused on creation of maps and their advantages of the depiction of information. The second part of the thesis deals with the importance of decentralization of government and the sense of municipalities. The thesis also debates income of municipalities, especially the real estate tax and its local coefficient, which is an important component of financial independence of municipalities. The thesis also examines the influence of depicting information in maps on the transparency of public finance. Finally, the use of maps is presented on two examples -- depiction of municipalities applying local real estate tax coefficient and testing the theory of yard stick competition by depicting information of neighbouring municipalities applying local real estate tax coefficient.

Context: Trigeminal autonomic cephalalgias (TAC) are unilateral and recurrent headache with ipsilateral cranial autonomic symptoms such as lacrimation, conjunctival injection, ptosis and changes on pupillary diameter. Acute glaucoma is a rare etiology of headache in the emergency room and can be confused with TAC because it also presents with similar symptoms in the affected eyes. Case report: We present a case report of a 50-year-old insulin-dependent diabetic woman with severe headache that started the day before admission. The headache was left hemicranial, pulsatile and associated with ipsilateral lacrimation. On physical examination we observed mild conjunctival hyperemia, ptosis, visual loss of 20/800 and fixed mydriasis in left eye. Because of the visual loss the patient was referred for urgent ophthalmological evaluation that revealed high intraocular pressure (41 mmHg) and neovascularization of the iris, suggesting the diagnosis of acute glaucoma associated with the neovascularization related to diabetes mellitus. Conclusions: Acute glaucoma should be distinguished from TAC given the overlap of severe headache and ipsilateral eye symptom. However, the presence of fixed mydriasis and progressive visual loss suggested the diagnosis of acute glaucoma, since in TAC miosis is the usual pupillary alteration, as a consequence of parasympathetic overactivation, and visual loss is uncommon.

Abstract. The brain tissue is a very complex biological material exhibiting viscoelastic-type properties at the macroscopic level, arising from a hierarchical multiscale structure. Thus, to describe such interesting features at the molecular level, we introduce a model mimicking the coupling of microtubules and tau proteins inside the neuronal axon and we study the rate-dependent response under different conditions of applied load, rate, and temperature.