Space–time dynamic panel data analysis of local tax rates

What is it about?

This article explores the spatiotemporal pattern in the local tax system of Extremadura, a region in the southwest of Spain. Using the most relevant tax in terms of revenues at the local level in Spain, the property tax on urban land, a very general space–time dynamic panel data model with spatial and time period fixed effects, has been estimated to explore different types of strategic tax interactions among local governments.

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Photo by Kelly Sikkema on Unsplash

Photo by Kelly Sikkema on Unsplash