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. The empirical analysis uses a balanced panel database covering 383 municipalities from Extremadura for the period 2006–2015 to estimate the reaction of tax policy in a given municipality to its own past, to changes in tax policy in other municipalities, and to (direct and indirect) changes in some control variables. The results show that nominal local property tax rates are affected by tax policy inertia from the own municipality and neighboring municipalities and two observed municipal characteristics, whereas effective tax rates depend on tax policy inertia from the own municipality and property tax policies from neighboring municipalities and five observed municipal characteristics. In both cases, local spillover effects are not significant at standard statistical levels.

中文翻译：

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邻居对地方税率的影响：时空动态面板数据分析

本文探讨了西班牙西南部埃斯特雷马杜拉地方税收系统中的时空格局。利用西班牙地方一级最相关的税收，对城市土地的财产税（一种具有时空固定影响的非常普遍的时空动态面板数据模型）已进行了估算，以探索不同类型的战略地方政府之间的税收互动。实证分析使用了一个平衡的面板数据库，该数据库覆盖了埃斯特雷马杜拉的383个直辖市（2006-2015年），以评估特定直辖市的税收政策对其过去，其他直辖市税收政策以及（直接和间接）税收政策的反应。 ）某些控制变量的变化。结果表明，名义当地财产税率受本市和邻近城市的税收政策惯性和两个观察到的市政特征的影响，而有效税率则取决于本市和邻近城市的财产税政策的惯性以及邻近城市和五个城市的财产税政策。观察到的市政特征。在这两种情况下，本地溢出效应在标准统计水平上都不显着。