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Yardstick Competition in case of the Czech Property Tax

Listed author(s):
  • Sedmihradská Lucie

    ()

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

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.

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File URL: https://www.degruyter.com/view/j/revecp.2013.13.issue-2/revecp-2013-0002/revecp-2013-0002.xml?format=INT
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Article provided by De Gruyter Open in its journal Review of Economic Perspectives.

Volume (Year): 13 (2013)
Issue (Month): 2 (June)
Pages: 77-91

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Handle: RePEc:vrs:reoecp:v:13:y:2013:i:2:p:77-91:n:2
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