Tax competition among local governments : Evidence from a property tax reform in Finland

@inproceedings{Lyytikinen2015TaxCA,
  title={Tax competition among local governments : Evidence from a property tax reform in Finland},
  author={Teemu Lyytik{\"a}inen},
  year={2015}
}
a r t i c l e i n f o This paper uses a Finnish policy intervention to study tax competition among local governments. Changes in the statutory lower limits to the property tax rates are used as a source of exogenous variation to estimate the responses of municipalities to tax rates in their neighboring municipalities. I do not find evidence of interdependence in property tax rates among Finnish municipalities. The results are in contrast to the earlier empirical literature, using data from… CONTINUE READING