In this paper we study the regional pattern of municipal business property tax rates in the province of British Columbia, Canada. The data provide evidence that locational advantages and size relative to neighboring communities are important in the determination of tax rates. We also find evidence that changes in tax rates react negatively to changes in population, given that a jurisdiction is not large relative to its neighbors. Both facts are consistent with models of asymmetric tax competition.
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Paper provided by UBC Department of Economics in its series UBC Departmental Archives with number
98-03.
Find related papers by JEL classification: C14 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: General - - - Semiparametric and Nonparametric Methods H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
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