Results 271 to 280 of about 437,339 (311)

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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Taxation and Accountability at the Local Level

2022
Abstract This chapter analyses the process of decentralization and the development of local autonomy in Portugal. It describes the evolution of intergovernmental fiscal relations, namely how state transfers, tax sharing arrangements, and municipal tax revenues have changed over time.
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BUSINESS AND LOCAL TAXATION IN THE PHILIPPINES

Journal of East Asian Studies, 2020
AbstractThis article argues that weak local governments increase levels of taxation by “borrowing” institutional capacity from certain types of businesses. While many businesses lobby against taxation, businesses that are locally owned, nationally connected, and logistically complex build robust associations that support taxation.
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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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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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LOCAL TAXATION IN SOUTH AFRICA

South African Journal of Economics, 1969
“We are most of us profoundly uninterested in municipal affairs.” Maud.This paper questions the rationale of the South African system of local taxation. It is argued that our system has too narrow a tax base‐fixed property‐to supply the needs of the modern city; that property taxation is iniquitous in its effects upon taxpayers; and that today it is ...
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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  

Local taxation and tax base mobility: Evidence from France

Regional Science and Urban Economics, 2020
Tidiane Ly, Sonia Paty
exaly