Who Applies the Real Estate Taxs Local Coefficient?
| Autoři | |
|---|---|
| Rok publikování | 2015 |
| Druh | Článek ve sborníku |
| Konference | Proceedings of the 20th International Conference Theoretical and Practical Aspects of Public Finance 2015 |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | http://kvf.vse.cz/wp-content/uploads/2013/11/tpavf-2015.pdf#page=206 |
| Obor | Řízení, správa a administrativa |
| Klíčová slova | real estate tax; tax mimicking; local government |
| Popis | The paper identifies the factors which influence the likelihood to increase the real estate tax rates through the local coefficient. The determinants of local coe fficient application are estimated using the Binary Logit and Probit models and the full sample of Czech municipalities in 2014 . The key determinants are the rate of local coefficient application in municipalities within five kilometres distance and the sh are of liabilities to assets. Municipalities with more fragmented municipal councils are more likely to apply local coefficient. The structure of the tax base and population change have impact on its application as well. |
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