Impacts of Neighbors on Local Tax Rates: (Record no. 14102)
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| fixed length control field | 01937nab a2200217 4500 |
| 005 - DATE & TIME | |
| control field | 20230731114746.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 230731b |||||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ramajo, Julian |
| 245 ## - TITLE STATEMENT | |
| Title | Impacts of Neighbors on Local Tax Rates: |
| Sub Title | A Space–Time Dynamic Panel Data Analysis/ |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher, distributor, etc | Sage, |
| Date of publication, distribution, etc | 2020. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Pages | Vol 43, Issue 1-2, 2020( 105–127 p.) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This article explores the spatiotemporal pattern in the local tax system of Extremadura, a region in the southwest of Spain. Using the most relevant tax in terms of revenues at the local level in Spain, the property tax on urban land, a very general space–time dynamic panel data model with spatial and time period fixed effects, has been estimated to explore different types of strategic tax interactions among local governments. The empirical analysis uses a balanced panel database covering 383 municipalities from Extremadura for the period 2006–2015 to estimate the reaction of tax policy in a given municipality to its own past, to changes in tax policy in other municipalities, and to (direct and indirect) changes in some control variables. The results show that nominal local property tax rates are affected by tax policy inertia from the own municipality and neighboring municipalities and two observed municipal characteristics, whereas effective tax rates depend on tax policy inertia from the own municipality and property tax policies from neighboring municipalities and five observed municipal characteristics. In both cases, local spillover effects are not significant at standard statistical levels.<br/> |
| 700 ## - Added Entry Personal Name | |
| Added Entry Personal Name | Ricci-Risquete, Alejandro |
| 700 ## - Added Entry Personal Name | |
| Added Entry Personal Name | Jerez, Lourdes |
| 700 ## - Added Entry Personal Name | |
| Added Entry Personal Name | Hewings, Geoffrey J. D. |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 11129 |
| Host Itemnumber | 17016 |
| Place, publisher, and date of publication | Sage, 2019. |
| Title | International regional science review |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | https://doi.org/10.1177/0160017619871990 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | E-Journal |
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| 700 ## - Added Entry Personal Name | |
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| 700 ## - Added Entry Personal Name | |
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