Local Tax Competition in Poland?

• Authors: Paweł Swianiewicz , Julita Łukomska

Abstracts

EN

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.

Keywords

EN

Tax competition; local taxes; tax policy; local government; local finance; yardstick competition

• Publisher: Wydział Geografii i Studiów Regionalnych Uniwersytetu Warszawskiego
• Journal: Miscellanea Geographica. Regional Studies on Development
• Year: 2016
• Volume: 20
• Issue: 3
• Pages: 37-43

Dates

published

2016

Contributors

author

Paweł Swianiewicz

• Department of Local Development and Policy, University of Warsaw

author

Julita Łukomska

• Department of Local Development and Policy, University of Warsaw

Identifiers

Biblioteka Nauki

1035807