Identification of Statistical Relations between Tax Policies in Voivodship Capitals and Local Housing Market Development

The authors seek the correlations between local council policies concerning residential property taxation and the growth of local housing markets in voivodship capitals in 2007–2013. The first part of the paper contains the analysis of the dynamics of changes in local property taxes followed by the...

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Main Authors: Marcelina Zapotoczna, Joanna Cymerman
Format: Article
Language:English
Published: Akademia Zamojska 2016-07-01
Series:Barometr Regionalny
Subjects:
Online Access:https://czaz.akademiazamojska.edu.pl/index.php/br/article/view/617
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author Marcelina Zapotoczna
Joanna Cymerman
author_facet Marcelina Zapotoczna
Joanna Cymerman
author_sort Marcelina Zapotoczna
collection DOAJ
description The authors seek the correlations between local council policies concerning residential property taxation and the growth of local housing markets in voivodship capitals in 2007–2013. The first part of the paper contains the analysis of the dynamics of changes in local property taxes followed by the evaluation of the development levels of local housing markets and their linear ordering by means of the property market development indicator. Then, in order to capture the similarities and identify trends on the local housing markets, the cities were classified into homogenous clusters. In the last stage of the analysis the authors evaluated the relevance of property tax rates adopted locally on the growth of local housing markets. The study results showed no statistically relevant correlation between the analysed phenomena — i.e., no effect of the local property tax rates on the decisions made by investors on the local housing markets.
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institution Kabale University
issn 2956-686X
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publishDate 2016-07-01
publisher Akademia Zamojska
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series Barometr Regionalny
spelling doaj-art-3bddad75fa9049d9899bc48177bc211c2025-08-20T03:30:14ZengAkademia ZamojskaBarometr Regionalny2956-686X2016-07-0114210.56583/br.617Identification of Statistical Relations between Tax Policies in Voivodship Capitals and Local Housing Market DevelopmentMarcelina Zapotoczna0Joanna Cymerman1University of Warmia and Mazury in OlsztynKoszalin University of Technology The authors seek the correlations between local council policies concerning residential property taxation and the growth of local housing markets in voivodship capitals in 2007–2013. The first part of the paper contains the analysis of the dynamics of changes in local property taxes followed by the evaluation of the development levels of local housing markets and their linear ordering by means of the property market development indicator. Then, in order to capture the similarities and identify trends on the local housing markets, the cities were classified into homogenous clusters. In the last stage of the analysis the authors evaluated the relevance of property tax rates adopted locally on the growth of local housing markets. The study results showed no statistically relevant correlation between the analysed phenomena — i.e., no effect of the local property tax rates on the decisions made by investors on the local housing markets. https://czaz.akademiazamojska.edu.pl/index.php/br/article/view/617real property taxhousing marketvoivodship capitalsclusteringcorrelations
spellingShingle Marcelina Zapotoczna
Joanna Cymerman
Identification of Statistical Relations between Tax Policies in Voivodship Capitals and Local Housing Market Development
Barometr Regionalny
real property tax
housing market
voivodship capitals
clustering
correlations
title Identification of Statistical Relations between Tax Policies in Voivodship Capitals and Local Housing Market Development
title_full Identification of Statistical Relations between Tax Policies in Voivodship Capitals and Local Housing Market Development
title_fullStr Identification of Statistical Relations between Tax Policies in Voivodship Capitals and Local Housing Market Development
title_full_unstemmed Identification of Statistical Relations between Tax Policies in Voivodship Capitals and Local Housing Market Development
title_short Identification of Statistical Relations between Tax Policies in Voivodship Capitals and Local Housing Market Development
title_sort identification of statistical relations between tax policies in voivodship capitals and local housing market development
topic real property tax
housing market
voivodship capitals
clustering
correlations
url https://czaz.akademiazamojska.edu.pl/index.php/br/article/view/617
work_keys_str_mv AT marcelinazapotoczna identificationofstatisticalrelationsbetweentaxpoliciesinvoivodshipcapitalsandlocalhousingmarketdevelopment
AT joannacymerman identificationofstatisticalrelationsbetweentaxpoliciesinvoivodshipcapitalsandlocalhousingmarketdevelopment