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Tax competition among municipalities: evidence from a property tax reform in Portugal
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Orientador(es)
Resumo(s)
This paper analyses the existence of property tax competition among Portuguese municipalities.
We rely on a data set for all 278 mainland municipalities between 2010 and 2015, including the
characteristics of municipalities. Our models take advantage of the 2012 property tax reform
which unexpectedly increased property tax statutory limits. In our main analysis, changes in the
lower limit to the property tax rates are used as a source of exogenous variation to estimate the
responses of municipalities to tax rates used in their neighbour municipalities. We do not find
evidence of interdependence in property tax rates among Portuguese municipalities.
Descrição
Palavras-chave
Property tax Tax competition Local governments Fiscal interaction Fiscal federalism