Results 231 to 240 of about 13,613 (263)

Tithes and Local Taxation

1999
For centuries, a substantial, but variable, proportion of the taxation burden falling on the citizen has been paid not to the organs of central government, but either to local government or to the Church.
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Local Economic Development and Local Taxation

Urban Affairs Review, 2001
The author examines the orientation of Ukrainian local governments to their local economic development responsibilities and uses theory on local regimes, fiscal stress, and organizational capacity to explain differential tax burdens across local governments.
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Decentralization, Local Taxation and Citizenship in Senegal

Development and Change, 2006
This article deals with the politics of revenue collection in a framework of decentralization, democratization and multiparty politics as experienced in the small village of Barkedji in the pastoral region of Senegal. In Senegal, revenue collection has recently been transferred from state administrators to locally elected councillors.
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Local Taxation of Global Corporation : a Simple Solution [PDF]

Annals Of Economics and Statistics, 2013
The globalization of world markets has prompted firms' search for benefits of international tax differentials. In this paper we consider a simple world with two countries and two multinationals with a division in each country. Both countries, that differ in market size, use a source-based profit tax on multinationals, who compete à la Cournot in local ...
Hindriks, Jean J.G., Peralta, Susana, Weber, Shlomo   +2 more
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Efficient local taxation and local public goods

Journal of Public Economics, 1979
Abstract This paper considers local public goods which crowd both with respect to the number of people served and the amount of property served. It is shown that it may be possible to have efficient decentralized provision of such goods using marginal cost taxes; however, the pricing system in this case is likely to require very large numbers of ...
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State and Local Taxation of the Elderly

Journal of Aging & Social Policy, 1989
Using data from Massachusetts, this paper explores the impact of state and local taxes on the elderly. The combined tax burden from the state personal income and sales taxes and the local property tax are, on average, higher for the elderly than the nonelderly only for those with total incomes under $10,000 and over $75,000.
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Local Corporate Taxation and Business Activity

We use a natural experiment and administrative data to study the effect of corporate tax cuts on business activity. For identification, we exploit the abolition of municipal corporate income taxation in Sweden in 1985, which created variation in corporate tax changes faced by different municipalities.
Lundberg, Jacob, Massenz, Gabriella
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State and Local Taxation.

The Journal of Finance, 1953
Marvel M. Stockwell, Jerome R. Hellerstein   +1 more
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Centralized standards and local taxation in municipal waste management

Annals of Public and Cooperative Economics, 2021
Giuseppe Di Liddo, Annalisa Vinella
exaly  

STATE AND LOCAL TAXATION OF BANKS*

The Journal of Finance, 1962
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