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Distributional Issues in Local Taxation
Economic Journal, 1991The introduction of the Community Charge, a poll tax, in place of the local tax on domestic property ('domestic rates') in Britain has highlighted important issues of both equity and efficiency in local government finance. The Government's own analysis, set out in a Green Paper issued at the start of i986,2 stressed the efficiency objectives of the ...
Smith Stephen
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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 ...
exaly +2 more sources
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 ...
exaly +2 more sources
State and Local Taxation [PDF]
, 2001 State and local taxation comprises those taxes that are collected at the sub-federal government levels in order to finance state and local public services, assigning discretion in the determination of rates and bases of these taxes to sub-federal governments.
Feld, LarsP., Schneider, Friedrich
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2019
Vergileme, devletlerin kamusal hizmetlerinigerçekleştirebilmesi amacıyla gelir sağlamak için egemenlik gücüne bağlı olarakkişilere konulan mali yükümlülüklerdir. Devletler, kamu hizmetlerininkarşılanması amacıyla vergi geliri elde etmek istemektedirler.
ÇİFTÇİ, Taha Emre, Organ, İbrahim
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Vergileme, devletlerin kamusal hizmetlerinigerçekleştirebilmesi amacıyla gelir sağlamak için egemenlik gücüne bağlı olarakkişilere konulan mali yükümlülüklerdir. Devletler, kamu hizmetlerininkarşılanması amacıyla vergi geliri elde etmek istemektedirler.
ÇİFTÇİ, Taha Emre, Organ, İbrahim
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Public Finance and Management, 2012
This symposium focuses on issues in local taxation. Throughout this issue, the term “local government” will refer to any governmental unit that is lower in authority than the central or national government. While national and international events often drive media coverage and public policy debates, local governments are responsible for providing many ...
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This symposium focuses on issues in local taxation. Throughout this issue, the term “local government” will refer to any governmental unit that is lower in authority than the central or national government. While national and international events often drive media coverage and public policy debates, local governments are responsible for providing many ...
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Public Money & Management, 1990
Fairness was one of the main criteria set out by the Government as a test against which a local tax should be judged. The Government's argument was that, at the local level, taxes should reflect the benefits received from public expenditure, rather than be related to ability to pay.
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Fairness was one of the main criteria set out by the Government as a test against which a local tax should be judged. The Government's argument was that, at the local level, taxes should reflect the benefits received from public expenditure, rather than be related to ability to pay.
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Informal Local Taxation in Developing Countries [PDF]
Environment and Planning C: Government and Policy, 1992 In this paper an attempt has been made to apply to the area of local taxation in developing countries the concept of ‘informality’ which has been so successfully utilized in other areas. Information taxation is defined as the mobilization of resources outside normal tax channels for the provision of public goods and services.
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