IDEAS home Printed from https://ideas.repec.org/a/vrs/reoecp/v13y2013i2p77-91n2.html
   My bibliography  Save this article

Yardstick Competition in case of the Czech Property Tax

Author

Listed:
  • Sedmihradská Lucie

    (Department of Public Finance, University of Economics, Prague, nám. W. Churcilla 4, 130 67, Praha 3)

Abstract

Introduction of the local coefficient in the property tax law since 2009 gave a significant tax authority to Czech municipalities; on average they can up to quadruple their property tax revenue which means increasing their total revenue by more than 10%. Czech municipalities appeared very cautious when exercising this new autonomy and only less than 8% of them applied the local coefficient in 2013.

Suggested Citation

  • Sedmihradská Lucie, 2013. "Yardstick Competition in case of the Czech Property Tax," Review of Economic Perspectives, Sciendo, vol. 13(2), pages 77-91, June.
    • Handle: RePEc:vrs:reoecp:v:13:y:2013:i:2:p:77-91:n:2
    DOI: 10.2478/revecp-2013-0002
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/revecp-2013-0002
    Download Restriction: no
    File URL: https://libkey.io/10.2478/revecp-2013-0002?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:reoecp:v:13:y:2013:i:2:p:77-91:n:2. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.