Local Tax Competition in Poland?
Journal Title: Miscellanea Geographica - Regional Studies on Development - Year 2016, Vol 20, Issue 3
Abstract
The concept of tax competition has been successfully applied in an analysis conducted in several European countries, but so far it has not been systematically tested either in Poland or in other countries of Central and Eastern Europe. There are two types of competition discussed in the article: classic competition for mobile tax base and ‘yardstick competition’, in which local politicians compete for political capital being related to the comparison of tax rates with neighbouring municipalities. It is expected that in Poland the ‘yardstick competition’ is more important from the classic competition for the mobile tax base.
Authors and Affiliations
Paweł Swianiewicz, Julita Łukomska
Keywords
Related Articles
- EP ID EP183221
- DOI 10.1515/mgrsd-2016-0018
- Views 79
- Downloads 0
Land cover as a factor affecting the structure and modifying the dynamics of a landscape system
The key objective of the study is to analyse structural characteristics of the landscape from the viewpoint of the structure’s durability, characteristics and speed of change. The research focused on the area surrounding...
Soil as the landscape balance indicator
The subordinated position of soil in the geosystem allows it to be used as an indicator of the landscape balance. Examples where soil plays such an indicative role are presented in this paper. The theory of the “geochemi...
Spatial politics and infrastructure development: Analysis of historical transportation data in Gauteng - South Africa (1975–2003)
If South Africa’s Gauteng Province is to become a more ‘sustainable’, urbanised region, attention needs to be paid to building a transportation network that aligns with sustainable development principles. Currently, publ...
The Regional Heterogeneity of Productivity Determinants: Evidence from Ukrainian Firms
This paper studies the determinants of the total factor productivity (TFP) for Ukrainian firms in the manufacturing sector across macro-regions using recent micro-level datasets for 2013. Our empirical results show some...
Application of the catena concept in studies of landscape system dynamics
The concept of catena in landscape surveys is used to demonstrate the surroundings of landscape units, their vertical structure and inter-unit processes, as well as the mosaic nature of the landscape. Furthermore, it ref...