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Regressive revenue sourcing by local governments
Urban Studies, 2022Emerging work in fiscal sociology examines the intersection of race/ethnicity, inequality and taxation, and suggests that localities are increasingly turning to nontax alternatives such as fines, fees and forfeitures to fill revenue gaps and service demands.
Thai V Le, Matthew M Young
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digitizing local revenue receipts
2022digitizing local revenue is a solution to answer the increasing challenges of future development, but revenue cannot be ...
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Local Government Revenue Stability and Revenue Policy over Recessions
2015In this chapter we consider the impacts of three recessions on local government revenues over the 1985–2009 period. We control for the timing of local government fiscal years and weight recession impacts accordingly. We also introduce a moving average (MA) of this weight as a substitute for traditional lags, interacting constructed weights with: (1 ...
Yilin Hou, Jason S. Seligman
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California's Local Revenue Problem
The ANNALS of the American Academy of Political and Social Science, 1946exist apart from the state and its actions and supervision, there will of necessity be discussion of state aspects also. A certain amount of background materials must be briefly reviewed, though these are in general fairly well known and have been adequately presented elsewhere. A mixed scene is found in this first postwar year.
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Local charges – important revenue for local governance?
2018This paper deals with revenue of local charges in the Czech Republic. The Czech Republic is characterized with many small municipalities. Local governances need financial independence for filling their tasks and for avoidance of inadequate state to the local activities. However, it is very important to have enough own revenue and to manage this revenue
Tomášková Eva, Mrkývka Petr
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Transition of Local Revenue Systems
2014It is clear that China is tentatively transitioning or attempting to transition from an old local revenue system that relied exclusively on land transfer fees (LTF) from selling land use rights to a new system that changes the one-time fee into a regular tax alongside a different use for the revenue. In this chapter, we provide a more detailed analysis
Yilin Hou, Qiang Ren, Ping Zhang
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