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    Wyświetlanie 1-2 z 2
    Tytuł:
    PRO-INVESTMENT LOCAL POLICIES IN THE AREA OF REAL ESTATE ECONOMICS – SIMILARITIES AND DIFFERENCES IN THE STRATEGIES USED BY COMMUNES
    Autorzy:
    Małkowska, Agnieszka
    Głuszak, Michał
    Powiązania:
    https://bibliotekanauki.pl/articles/488941.pdf
    Data publikacji:
    2016
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    public economics
    real estate economics
    policy mimicking
    local policy instruments
    clustering
    Opis:
    In the article we discuss the importance of the real estate related instruments used by local government to attract investment and stimulate local economic development. The article discusses economic literature related to public economics at the local government level, with the special emphasis put on the link between urban and real estate economics and development. In the empirical part of the paper, we analyze the results of the survey conducted at the local government level in Poland (Malopolska). There are two major research objectives: (1) to identify the scope of the real estate economic instruments used by the communes as part of their development policies’ strategies; (2) to examine the coexistence of certain types of instruments as part of the commune development strategies. To find relevant answers, both multidimensional scaling and cluster analysis are applied. Additionally, we discuss whether there are evidence of mimicking behavior in local development policies.
    Źródło:
    Oeconomia Copernicana; 2016, 7, 2; 269-283
    2083-1277
    Pojawia się w:
    Oeconomia Copernicana
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Spatial interdependence in property taxation: the case of Polish municipalities
    Autorzy:
    Małkowska, Agnieszka
    Telega, Agnieszka
    Głuszak, Michał
    Marona, Bartłomiej
    Powiązania:
    https://bibliotekanauki.pl/articles/22446554.pdf
    Data publikacji:
    2018
    Wydawca:
    Instytut Badań Gospodarczych
    Tematy:
    tax competition
    property taxation
    tax mimicking
    spatial interdependence
    Polska
    Opis:
    Research background: Real estate and urban economics literature are abundant in studies discussing various types of property taxes and their characteristics. A growing area of re-search has been focused on tax equity, tax competition, and yardstick competition, where the latter two reflect the idea of tax mimicking. Recently, due to substantial developments in spatial and regional economics, more attention has been drawn to spatial effects. Empirical results are focused on spatial interaction and diffusion effects, hierarchies of place and spatial spillovers. Property tax system in Poland differs from those utilized in the majority of developed countries. As a consequence, property tax policy at the local government level (including tax competition and tax mimicking effects) in Poland can differ substantially from those found in previous research in the US and other European countries. There are few studies addressing the problem of tax competition and tax mimicking in Poland from an empirical perspective. Purpose of the article: In the article, we explore spatial interdependence in property taxation. We identify clustering or dispersion of high and low values of the tax rates within major metropolitan areas in Poland. The effects can indicate the presence of tax mimicking among municipalities in given metropolitan areas. Methods: We analyze the data from 304 municipalities in 10 metropolitan areas in Poland from the year 2007 to 2016. The data covers four property tax rates: (1) on residential buildings (2) on buildings used for business purpose (3) on land used for business purpose (4) on land for other uses. To explore the spatial distribution of rates, we used global and local spatial autocorrelation indicators (Moran's I statistic and LISA). Findings & Value added: The results suggest the presence of spatial correlation within metropolitan areas. We also found significant differences between metropolitan areas. The results of the study fill the gap in empirical research concerning property tax interdependencies and tax mimicking in Poland.
    Źródło:
    Equilibrium. Quarterly Journal of Economics and Economic Policy; 2018, 13, 2; 265-283
    1689-765X
    2353-3293
    Pojawia się w:
    Equilibrium. Quarterly Journal of Economics and Economic Policy
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-2 z 2

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