Minimum Tax Rates and Tax Competition: Evidence from Property Tax Limits in Finland
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下载链接：
https://www.nber.org/papers/w31482
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资源简介：
This paper analyzes how minimum local property tax rates affect local tax policy choice. In Finland, central government has raised the limits on property tax rates several times in the past 30 years. I construct a measure of forced tax rate increases caused by these reforms and examine how
提供机构：
美国国家经济研究局
创建时间：
2023-07-01
