scholarly journals Yardstick Competition in case of the Czech Property Tax

2013 ◽  
Vol 13 (2) ◽  
pp. 77-91 ◽  
Author(s):  
Lucie Sedmihradská
Keyword(s):  
Spatial Distribution ◽  
Property Tax ◽  
Tax Revenue ◽  
Tax Law ◽  
Yardstick Competition ◽  
Total Revenue ◽  
Local Coefficient ◽  
Special Regard ◽  
The Difference ◽  
Using Data

Abstract Introduction of the local coefficient in the property tax law since 2009 gave a significant tax authority to Czech municipalities; on average they can up to quadruple their property tax revenue which means increasing their total revenue by more than 10%. Czech municipalities appeared very cautious when exercising this new autonomy and only less than 8% of them applied the local coefficient in 2013. The theory of yardstick competition offers one of the possible explanations of this reluctance: Voters do not vote for politicians who increase taxes unless the politicians in the neighbouring jurisdictions increase taxes as well. So municipal politicians are carefully observing what others do and approve the local coefficient with prudence. The purpose of this paper is to evaluate the usage of the local coefficient with special regard to spatial distribution and impacts on re-election and to verify the existence of the yardstick competition among Czech municipalities in case of the property tax. The results of the difference of means test using data for 206 municipalities with extended scope comply with this theory: (1) politicians who applied local coefficient in 2010 got re-elected in a significantly lesser number of municipalities than those who did not, and (2) in all years analyzed, municipalities applying local coefficient are surrounded by a higher share of municipalities with local coefficient than municipalities without it.

scholarly journals Endogenous Taxation in Ongoing Internal Conflict: The Case of Colombia

2018 ◽  
Vol 112 (4) ◽  
pp. 996-1015 ◽  
Author(s):  
RAFAEL CH ◽  
JACOB SHAPIRO ◽  
ABBEY STEELE ◽  
JUAN F. VARGAS
Keyword(s):  
Property Rights ◽  
Property Tax ◽  
Internal Conflict ◽  
Tax Revenue ◽  
Right Wing ◽  
Left Wing ◽  
Internal Armed Conflict ◽  
Internal Conflicts ◽  
Using Data ◽  
Municipal Level

Recent empirical evidence suggests an ambiguous relationship between internal conflicts, state capacity, and tax performance. In theory, internal conflict should create strong incentives for governments to develop the fiscal capacity necessary to defeat rivals. We argue that one reason that this does not occur is because internal conflict enables groups with de facto power to capture local fiscal and property rights institutions. We test this mechanism in Colombia using data on tax performance and property rights institutions at the municipal level. Municipalities affected by internal conflict have tax institutions consistent with the preferences of the parties dominating local violence. Those suffering more right-wing violence feature more land formalization and higher property tax revenues. Municipalities with substantial left-wing guerrilla violence collect less tax revenue and witness less land formalization. Our findings provide systematic evidence that internal armed conflict helps interest groups capture municipal institutions for their own private benefit, impeding state-building.

Compensating Changes to the Property Tax Levy? An Empirical Test of the Residual Rule

2017 ◽  
Vol 46 (6) ◽  
pp. 949-973 ◽  
Author(s):  
Spencer T. Brien
Keyword(s):  
Local Governments ◽  
Formal Model ◽  
Empirical Test ◽  
Property Tax ◽  
Tax Administration ◽  
County Governments ◽  
Active Approach ◽  
The Difference ◽  
Using Data ◽  
The Cost

The residual view of the property tax assumes that local governments set their levies equal to the difference between budgeted expenditures and expected receipts from other revenues. This approach allows them to adjust the levy to achieve greater overall revenue stability potentially at the cost of tax predictability. This article presents a formal model of the residual rule and uses it to test whether this active approach to property tax administration describes observed fiscal behavior. This test is conducted using data from county governments in Georgia over a fifteen-year period. The results support the validity of the residual rule over an alternative model of passive tax administration.

scholarly journals Analisis Potensi Pajak Daerah untuk Peningkatan Kapasitas Fiskal Kabupaten dan Kota di Sulawesi Utara

2016 ◽  
Vol 17 (1) ◽  
pp. 75-87
Author(s):  
Sherly Ering ◽  
Dedi Budiman Hakim ◽  
Bambang Juanda
Keyword(s):  
Panel Data ◽  
Statistical Significance ◽  
Tax Revenue ◽  
Total Revenue ◽  
Fiscal Capacity ◽  
North Sulawesi ◽  
Capacity Calculation ◽  
Per Capita ◽  
Using Data ◽  
Double Digit

An Analysis on North Sulawesi’s Local Tax Potential to Strengthening Its Fiscal CapacityDespite recording double digit growth since 2005, North Sulawesi’s tax to GDRP ratio has been fairly stable at about 0,24% on average (6,89% to total revenue). This paper cataloques a range of factors that may account for the local tax potential of North Sulawesi’s to strengthen its fiscal capacity. Calculation on local tax potency especially on restaurant tax confirm gap between real revenues and its potency about Rp1.06 billion. By using panel data through econometric methodologies, the paper assesses the statistical significance of a number of potential determinants of local tax revenue, using data from 15 regions in North Sulawesi over the period 2009–2014. The results indicate that, among the variables that exert a statistically significant influence on local tax potential are per capita GDRP, agriculture sectors, and high school number, while the employee has no statistically significance.Keywords: Local Tax; Tax Potential; Fiscal Capacity; Panel Data  AbstrakMeskipun terjadi pertumbuhan sebesar dua digit sejak tahun 2005, rasio pajak daerah terhadap PDRB di Sulawesi Utara cukup stabil di 0,25% secara rata-rata (6,89% terhadap total pendapatan). Penelitian ini mengkaji faktor-faktor yang dapat menjelaskan potensi pajak di Sulawesi Utara yang dapat memperkuat kapasitas fiskalnya. Berdasarkan perhitungan potensi pajak daerah, khususnya pajak restoran, didapatkan bahwa penerimaan riil masih berada di bawah potensi sebesar 1.061 miliar rupiah. Analisis data panel menggunakan data 15 kabupaten dan kota di Sulawesi Utara selama periode tahun 2009–2014. Ditemukan bahwa sejumlah faktor penentu potensi pajak daerah yaitu pendapatan per kapita, sektor pertanian, dan jumlah siswa SMA, sedangkan jumlah pekerja tidak signifikan.

Determinants of Property Tax Revenue : Lessons from Empirical Analysis

2020 ◽  
Author(s):  
Rajul Awasthi ◽  
Tuan Minh Le ◽  
Chenli You
Keyword(s):  
Empirical Analysis ◽  
Property Tax ◽  
Tax Revenue

The Growth and Shifting Spatial Distribution of Tent Encampments in Oakland, California

2021 ◽  
Vol 693 (1) ◽  
pp. 284-300
Author(s):  
Ryan Finnigan
Keyword(s):  
Spatial Distribution ◽  
West Coast ◽  
Spatial Dynamics ◽  
Transitional Housing ◽  
Using Data ◽  
The City

Tent encampments have become an especially common form of homelessness in West Coast cities like Oakland, California, where the number of people living in tent encampments increased by 130 percent between 2017 and 2019. Living in tent encampments provides residents both benefits and risks, depending on the encampments’ location, size, and stability. Using data from Google Street Views, I document the growth and spatial dynamics of tent encampments in west and central Oakland over the last decade. The number and size of tent encampments rapidly increased between 2014 and 2019, varying widely in their stability. City interventions like the city’s outdoor transitional housing sites displaced several large tent encampments. Combined with overall tent encampment growth, these displacements dispersed the encampments throughout nearby neighborhoods and other parts of the city.

The Impact of Customer Loyalty and Restaurant Sanitation Grades on Revisit Intention and the Importance of Narrative Information: The Case of New York Restaurant Sanitation Grading System

2017 ◽  
Vol 59 (3) ◽  
pp. 275-284 ◽  
Author(s):  
Min Gyung Kim ◽  
Hyunjoo Yang ◽  
Anna S. Mattila
Keyword(s):  
New York ◽  
New York City ◽  
Customer Loyalty ◽  
York City ◽  
Letter Grades ◽  
The Difference ◽  
Revisit Intentions ◽  
Using Data ◽  
The Impact ◽  
Loyal Customers

New York City launched a restaurant sanitation letter grade system in 2010. We evaluate the impact of customer loyalty on restaurant revisit intentions after exposure to a sanitation grade alone, and after exposure to a sanitation grade plus narrative information about sanitation violations (e.g., presence of rats). We use a 2 (loyalty: high or low) × 4 (sanitation grade: A, B, C, or pending) between-subjects full factorial design to test the hypotheses using data from 547 participants recruited from Amazon MTurk who reside in the New York City area. Our study yields three findings. First, loyal customers exhibit higher intentions to revisit restaurants than non-loyal customers, regardless of sanitation letter grades. Second, the difference in revisit intentions between loyal and non-loyal customers is higher when sanitation grades are poorer. Finally, loyal customers are less sensitive to narrative information about sanitation violations.

Comparing two definitions of ethnicity for identifying young persons at risk for chlamydia

2011 ◽  
Vol 140 (5) ◽  
pp. 951-958 ◽  
Author(s):  
A. HAASNOOT ◽  
F. D. H. KOEDIJK ◽  
E. L. M. OP DE COUL ◽  
H. M. GÖTZ ◽  
M. A. B. VAN DER SANDE ◽  
...  
Keyword(s):  
Odds Ratio ◽  
Ethnic Disparities ◽  
Chlamydia Infection ◽  
Chlamydia Screening ◽  
Country Of Birth ◽  
Regression Modelling ◽  
Explained Variation ◽  
The Difference ◽  
Using Data ◽  
Logistic Regression Modelling

SUMMARYEthnic disparities in chlamydia infections in The Netherlands were assessed, in order to compare two definitions of ethnicity: ethnicity based on country of birth and self-defined ethnicity. Chlamydia positivity in persons aged 16–29 years was investigated using data from the first round of the Chlamydia Screening Implementation (CSI, 2008–2009) and surveillance data from STI centres (2009). Logistic regression modelling showed that being an immigrant was associated with chlamydia positivity in both CSI [adjusted odds ratio (aOR) 2·3, 95% confidence interval (CI) 2·0–2·6] and STI centres (aOR 1·4, 95% CI 1·3–1·5). In both settings, 60% of immigrants defined themselves as Dutch. Despite the difference, classification by self-defined ethnicity resulted in similar associations between (non-Dutch) ethnicity and chlamydia positivity. However, ethnicity based on country of birth explained variation in chlamydia positivity better, and is objective and constant over time and therefore more useful for identifying young persons at higher risk for chlamydia infection.

POSTPARTUM AMENORRHOEA IN RURAL EASTERN UTTAR PRADESH, INDIA

1998 ◽  
Vol 30 (2) ◽  
pp. 227-243
Author(s):  
K. N. S. YADAVA ◽  
S. K. JAIN
Keyword(s):  
Higher Education ◽  
Uttar Pradesh ◽  
Current Status Data ◽  
North India ◽  
Current Status ◽  
Data Sets ◽  
Survival Status ◽  
The Mean ◽  
The Difference ◽  
Using Data

This paper calculates the mean duration of the postpartum amenorrhoea (PPA) and examines its demographic, and socioeconomic correlates in rural north India, using data collected through 'retrospective' (last but one child) as well as 'current status' (last child) reporting of the duration of PPA.The mean duration of PPA was higher in the current status than in the retrospective data;n the difference being statistically significant. However, for the same mothers who gave PPA information in both the data sets, the difference in mean duration of PPA was not statistically significant. The correlates were identical in both the data sets. The current status data were more complete in terms of the coverage, and perhaps less distorted by reporting errors caused by recall lapse.A positive relationship of the mean duration of PPA was found with longer breast-feeding, higher parity and age of mother at the birth of the child, and the survival status of the child. An inverse relationship was found with higher education of a woman, higher education of her husband and higher socioeconomic status of her household, these variables possibly acting as proxies for women's better nutritional status.

Distributional Effects of Taxes and Benefits in Korea

2009 ◽  
Vol 24 (1) ◽  
pp. 59-80
Author(s):  
Sung Myung Jae ◽  
Jeon Byung Mok ◽  
Jun Byung Hill
Keyword(s):  
Simulation Model ◽  
Income Tax ◽  
Tax Revenue ◽  
Tax Law ◽  
Current Version ◽  
Middle Income ◽  
Absolute Value ◽  
Consumption Decisions ◽  
Income Tax Law ◽  
Income Taxpayers

A Simulation model has been developed in Korea, named Korea Institute of Public Finance Simulation Model (KIPFSIM), which aims to estimate the effects of taxes and transfers in Korea. The current version of KIPFSIM adopts a statice approach combined with a zero-elasticity assumption that there will be no change in labor supply and consumption decisions even after changes in taxes and transfers. KIPFSIM uses a representative sample from the House-hold Income and Expenditure Survey, compiled and released by the Statistical Office of Korea. Using KIPFSIM, we hypothetical changes in taxes and transfers, which is set to be enacted in 2009 and 2010. We found that the benefit of the income tax cut is concentrated mostly on high-income taxpayers in terms of absolute value, but more on middle-income taxpayers in terms of percentage of the tax burden. Therefore, the new income tax law is considered to strengthen the progressive nature of the tax code and to lower tax burdens and tax revenue. We also found that after-income-tax income inequality, as measured by Gini coefficeint, was slightly worsened, primarily due to the decrease in income tax revenue, whice helps equalize income distribution.

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