The determinants of municipal tax rates in British Columbia

Craig Brett, Joris Pinkse

Research output: Contribution to journalArticle

108 Citations (Scopus)

Abstract

In this paper we study the regional pattern of municipal business property tax rates in the province of British Columbia. Reduced-form tax-setting equations produce some evidence that municipal governments respond to tax changes in neighbouring jurisdictions. A joint investigation of the determinants of tax base and municipal taxation decisions, however, reveals that it is difficult to interpret this response as arising primarily out of competition over tax base. There is also some evidence that municipal tax rates are sensitive to taxes set on the same base by super-municipal bodies.

Original languageEnglish (US)
Pages (from-to)695-714
Number of pages20
JournalCanadian Journal of Economics
Volume33
Issue number3
DOIs
StatePublished - Jan 1 2000

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Tax
Tax rate
British Columbia
Tax base
Reduced form
Municipal government
Regional pattern
Property tax
Jurisdiction
Taxation

All Science Journal Classification (ASJC) codes

  • Economics and Econometrics

Cite this

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The determinants of municipal tax rates in British Columbia. / Brett, Craig; Pinkse, Joris.

In: Canadian Journal of Economics, Vol. 33, No. 3, 01.01.2000, p. 695-714.

Research output: Contribution to journalArticle

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