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Taxation of fisheries in Kenya: neither improving management nor raising revenue? [PDF]
World Dev PerspectOcchiali G, Okello O.
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Tax and the city — A theory of local tax competition
Journal of Public Economics, 2013Abstract In this paper we propose a novel theoretical model of tax competition at the local level. Large jurisdictions (cities) compete both locally with smaller neighbouring communities and interregionally with more distant cities, while small jurisdictions (hinterlands) compete only with other jurisdictions in their neighbourhood.
Eckhard Janeba, Steffen Osterloh
exaly +3 more sources
Local Taxes for Local Development
2013Subnational governments in Latin America and the Caribbean must take more responsibility for generating their own-source revenue in order to promote local development and meet the growing demand for local infrastructure and services arising from growing urbanization.1 Why is greater fiscal responsibility at the subnational level desirable?
Ana Corbacho +2 more
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Taxe Professionnelle as an Exportable Local Tax
Environment and Planning C: Government and Policy, 2000The French taxe professionnelle, a business tax assessed on business wages and capital, is by far the most important tax levied by local governments in France. Because owners of businesses located in a given commune are for the most part located outside that commune, just as are the purchasers of goods produced by these businesses, and even (in urban ...
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The Deductibility of State and Local Taxes
National Tax Journal, 1985The paper analyzes the much-debated tax reform proposal to eliminate the deductibility of state-local taxes.
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2020
Tax administration ranges from complete centralization to complete autonomy with a mix of the two being the most common. In the past few decades, a number of advances have been made in strengthening the legal and regulatory framework; in broadening the tax base by identifying and registering taxpayers and potential taxpayers; in initiating programs ...
Brian Dollery +3 more
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Tax administration ranges from complete centralization to complete autonomy with a mix of the two being the most common. In the past few decades, a number of advances have been made in strengthening the legal and regulatory framework; in broadening the tax base by identifying and registering taxpayers and potential taxpayers; in initiating programs ...
Brian Dollery +3 more
openaire +1 more source
A Local Income and Corporation Tax as an Alternative to the German Local Business Tax
Jahrbücher für Nationalökonomie und Statistik, 2006Summary The paper empirically analyses the impact on individual municipalities of replacing the German local business tax by a local surcharge on income and corporation tax. The microsimulation models used for this and refined for the present paper originate in calculations carried out for the Federal Ministry of Finance in cooperation ...
Maiterth, Ralf, Zwick, Markus
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2023
Local taxation was the cause of the downfall of a politician of the stature of Margaret Thatcher, and for individuals and households it has a double impact, directly affecting disposable incomes and the availability of local services. Understanding local taxation requires consideration of technical details like council tax bands, ratios and ...
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Local taxation was the cause of the downfall of a politician of the stature of Margaret Thatcher, and for individuals and households it has a double impact, directly affecting disposable incomes and the availability of local services. Understanding local taxation requires consideration of technical details like council tax bands, ratios and ...
openaire +1 more source