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The Impact of the Electoral Cycle on Area-Based Property Tax in Poland

Authors :
Agnieszka Małkowska
Bartłomiej Marona
Agnieszka Telega
Michał Głuszak
Source :
Eastern European Economics. 58:517-535
Publication Year :
2020
Publisher :
Informa UK Limited, 2020.

Abstract

The purpose of this paper is to identify whether tax rate choices in the area-based tax system are perceived as an instrument prone to manipulation in accordance with election cycles. We use the un...

Details

ISSN :
15579298 and 00128775
Volume :
58
Database :
OpenAIRE
Journal :
Eastern European Economics
Accession number :
edsair.doi...........d144a4f306a70a0db8b39acd3a750e85
Full Text :
https://doi.org/10.1080/00128775.2020.1798160