Spatial patterns in local taxation: tax mimicking or error mimicking?

C-Tier
Journal: Applied Economics
Year: 2001
Volume: 33
Issue: 9
Pages: 1101-1107

Score contribution per author:

1.005 = (α=2.01 / 1 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

This paper tests for mimicry in local tax setting, by using a panel data set of the English non-metropolitan districts in the 1980s — when property tax rate variability across districts was highest. The results confirm the presence of large and significant spatial interactions among districts. Even after allowing for district-specific and time effects, a district appears to be significantly affected by its neighbours' policies. A 10% increase in the local property tax rate of a district's neighbours leads to an increase of 4-5% in its own property tax rate. On the other hand, the absence of correlation in tax rates between lower tier (district) authorities and upper tier (county) authorities suggests that the spatial pattern in district tax rates is not simply driven by spatially auto-correlated shocks.

Technical Details

RePEc Handle
repec:taf:applec:v:33:y:2001:i:9:p:1101-1107
Journal Field
General
Author Count
1
Added to Database
2026-01-29