Results 271 to 280 of about 1,312,589 (313)

Local sales taxes, employment, and tax competition

Regional Science and Urban Economics, 2018
Abstract Most analysis of the economic impacts of sales taxes does not include local taxes, despite the fact that they account for one-fifth of all sales tax collections and vary widely across states. This paper addresses that omission, estimating the effect of sales taxes on employment at state borders using county-level quarterly data and a newly ...
Shawn M. Rohlin, Jeffrey P. Thompson
openaire   +1 more source

China's Emerging Tax Regime: Local Tax Farming and Central Tax Bureaucracy

2007
China like other transition economies needs to establish a tax system compatible with a market economy, in particular, an efficient tax administration system with capable tax bureaucrats. The paper singles out the general and China-specific features by which central government attempts to accompany economic transformation via tax farming to tax ...
Zhu, Z., Krug, B.
openaire   +2 more sources

Local Taxes and Levies

Soviet Law and Government, 1975
Dear Editors: We in the executive committee often receive requests for exemptions from local taxes and levies, particularly for exemptions from payment of land rent. Would you explain in the pages of the journal the procedure for imposing local taxes and levies on citizens, as well as who is entitled to reductions or exemptions and what bodies have the
openaire   +1 more source

The German Property Tax as a Local Business Tax

Environment and Planning C: Government and Policy, 1987
In this paper the property tax (Grundsteuer B) in Germany is evaluated as a local business tax. The tax is discussed from the perspective of its impact on economic growth, business cycle behaviour, and the spatial allocation of local government financial resources.
openaire   +1 more source

Local Tax Competition and Indirect Tax Exportation

Public Finance Review, 2012
This article studies capital tax competition in a model with external ownership of fixed factors. A simple condition is provided on the feasibility of an efficient Nash equilibrium, which depends only on factor income shares, the elasticity of substitution in production, and the size of the public sector.
openaire   +1 more source

Local government debt and corporate tax burden: A perspective based on the trade-off of government tax collection and management

PLoS ONE, 2023
Xingzhu Zhao
exaly  

Local culture and tax avoidance: Evidence from gambling preference behavior

Global Finance Journal, 2022
Nader Atawnah, Al Mamun, Muhammad Jahangir Ali   +2 more
exaly  

Local taxes in Belgium

2002
aa
openaire   +2 more sources

Decentralization, incentives, and local tax enforcement

Journal of Urban Economics, 2020
Yongzheng Liu
exaly  

The complicit role of local government authorities in corporate bribery: Evidence from a tax collection reform in China

China Economic Review, 2021
Xiaoyang Li, Changyuan Xia
exaly