#12021. Stimuli contributing to local property taxation - With the focus on spatial effects of industry and functional urban areas
November 2026 | publication date |
Proposal available till | 06-06-2025 |
4 total number of authors per manuscript | 0 $ |
The title of the journal is available only for the authors who have already paid for |
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Journal’s subject area: |
Public Administration;
Sociology and Political Science; |
Places in the authors’ list:
1 place - free (for sale)
2 place - free (for sale)
3 place - free (for sale)
4 place - free (for sale)
Abstract:
In this study, we argue that a historical background of the region matters in tax mimicking and yardstick competition as a matter of principle. We seek to determine factors supporting the policy of the high local property tax. Based on the statistical and spatial data of 6,258 municipalities between 20XX and 20XX, the results show that the municipalities burdened by large industrial facilities, as well as municipalities in the functional urban areas (FUAs), apply the policy of higher property taxation twice frequently than the rest. On the other hand, the industrial stimuli keep enfeebling after 20XX, and the number of local governments preferring high property taxation is variegated across different FUAs. The causal analysis based on Grangers approach concludes an existence of cumulative effects of both industry and the FUAs, which push the municipalities with large industrial facilities located within an FUA to increase the property taxes. From the mimicking point of view, we found that mimicking policy is an important phenomenon among the municipalities; however, it has different impacts on both stimuli (Industry and FUA).
Keywords:
Functional urban area (FUA); industry; local government; property tax; tax mimicking
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