Tax competition among municipalities: evidence from a property tax reform in Portugal

Detalhes bibliográficos
Autor(a) principal: Machado, Adriano Filipe Luzia Teixeira
Data de Publicação: 2023
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/156238
Resumo: This paper analyses the existence of property tax competition among Portuguese municipalities. We rely on a data set for all 278 mainland municipalities between 2010 and 2015, including the characteristics of municipalities. Our models take advantage of the 2012 property tax reform which unexpectedly increased property tax statutory limits. In our main analysis, changes in the lower limit to the property tax rates are used as a source of exogenous variation to estimate the responses of municipalities to tax rates used in their neighbour municipalities. We do not find evidence of interdependence in property tax rates among Portuguese municipalities.
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spelling Tax competition among municipalities: evidence from a property tax reform in PortugalProperty taxTax competitionLocal governmentsFiscal interactionFiscal federalismDomínio/Área Científica::Ciências Sociais::Economia e GestãoThis paper analyses the existence of property tax competition among Portuguese municipalities. We rely on a data set for all 278 mainland municipalities between 2010 and 2015, including the characteristics of municipalities. Our models take advantage of the 2012 property tax reform which unexpectedly increased property tax statutory limits. In our main analysis, changes in the lower limit to the property tax rates are used as a source of exogenous variation to estimate the responses of municipalities to tax rates used in their neighbour municipalities. We do not find evidence of interdependence in property tax rates among Portuguese municipalities.Peralta, SusanaRUNMachado, Adriano Filipe Luzia Teixeira2023-08-03T13:47:03Z2023-01-162023-01-162023-01-16T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/156238TID:203312929enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T05:38:56Zoai:run.unl.pt:10362/156238Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:56:24.284846Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Tax competition among municipalities: evidence from a property tax reform in Portugal
title Tax competition among municipalities: evidence from a property tax reform in Portugal
spellingShingle Tax competition among municipalities: evidence from a property tax reform in Portugal
Machado, Adriano Filipe Luzia Teixeira
Property tax
Tax competition
Local governments
Fiscal interaction
Fiscal federalism
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short Tax competition among municipalities: evidence from a property tax reform in Portugal
title_full Tax competition among municipalities: evidence from a property tax reform in Portugal
title_fullStr Tax competition among municipalities: evidence from a property tax reform in Portugal
title_full_unstemmed Tax competition among municipalities: evidence from a property tax reform in Portugal
title_sort Tax competition among municipalities: evidence from a property tax reform in Portugal
author Machado, Adriano Filipe Luzia Teixeira
author_facet Machado, Adriano Filipe Luzia Teixeira
author_role author
dc.contributor.none.fl_str_mv Peralta, Susana
RUN
dc.contributor.author.fl_str_mv Machado, Adriano Filipe Luzia Teixeira
dc.subject.por.fl_str_mv Property tax
Tax competition
Local governments
Fiscal interaction
Fiscal federalism
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Property tax
Tax competition
Local governments
Fiscal interaction
Fiscal federalism
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description This paper analyses the existence of property tax competition among Portuguese municipalities. We rely on a data set for all 278 mainland municipalities between 2010 and 2015, including the characteristics of municipalities. Our models take advantage of the 2012 property tax reform which unexpectedly increased property tax statutory limits. In our main analysis, changes in the lower limit to the property tax rates are used as a source of exogenous variation to estimate the responses of municipalities to tax rates used in their neighbour municipalities. We do not find evidence of interdependence in property tax rates among Portuguese municipalities.
publishDate 2023
dc.date.none.fl_str_mv 2023-08-03T13:47:03Z
2023-01-16
2023-01-16
2023-01-16T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/156238
TID:203312929
url http://hdl.handle.net/10362/156238
identifier_str_mv TID:203312929
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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