In this study, we identified the spatial property tax mimicking phenomenon at the local government level in Poland. The database used in the research contained data characterizing each of the 2479 municipalities (all of the municipalities in Poland) in terms of their real estate tax revenues and the effects of reducing the upper tax rates between 2003 and 2017. Spatial autocorrelation and spatial regression models were used to identify the scale of tax mimicking amongst municipalities in Poland and the process of making the real estate tax policies increasingly similar to each other. Municipalities with similar tax rate reduction index values were grouped into clusters. In most of the clusters, high values in a given municipality were accompanied by high values in neighbouring municipalities, whereas low values were accompanied by low values. This indicates the existence of the tax mimicking phenomenon.

在这项研究中，我们确定了波兰地方政府层面的空间财产税模仿现象。研究中使用的数据库包含表征 2479 个城市（波兰的所有城市）中每个城市的房地产税收入以及 2003 年至 2017 年降低上限税率的影响的数据。空间自相关和空间回归模型被用来确定波兰各市之间的税收模仿规模，以及使房地产税收政策越来越相似的过程。具有相似税率降低指数值的城市被分组到集群中。在大多数集群中，给定自治市的高值伴随着邻近自治市的高值，而低值伴随着低值。