标题：SPATIAL INTERACTIONS IN LOCAL POLICY MAKING: APPLICABILITY OF TAX COMPETITION AND TAX MIMICKING CONCEPTS TO LOCAL GOVERNMENT POLICIES ON TAX RATES AND USER CHARGES FOR SERVICES IN POLAND
摘要：The main research question is how spatial proximity of other agents (neighboring municipalities)
influences decision making of local politicians deciding upon user charges for local public services and
rates of local taxes. The paper refers to concepts of tax competition and tax mimicking but it extends
its usefulness beyond local taxes only, asking also about its applicability for decisions concerning fees
for services such as water provision, fares for local public transport, or parking fees.
There are two types of competition discussed in the paper: classic competition for mobile tax base and
yardstick competition, in which local politicians compete for political capital being related to
comparison of tax rates with neighboring municipalities. The latter meaning is more applicable to user
charges for services. The paper discusses theoretical concepts but also tests its applicability empirically
through the multi-variate regression models. It suggests that due to relative importance for consumers,
tax mimicking effect might be more visible in user charges than in policies regarding rates of local
taxes.
The paper is based on results of the “Fees for local public services - financial and political importance”
research project. The project is funded by Narodowe Centrum Nauki (National Science Centre) grant
number UMO-2015/19/B/HS4/02898.
关键词：tax competition; local government; spatial interactions; user charges;
