Results 271 to 280 of about 25,264 (308)

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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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.
openaire   +1 more source

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 Pátý
exaly  

the deterritorialization of local taxation

Protéiforme, l’assiette de l’impôt local est constituée de ressourcesterritorialisées mais également d’une affectation croissante d’impôtsnationaux. La nature ambiguë des ressources propres demeure problématique.Ainsi, un impôt affecté par le législateur à une collectivité territoriale maisdont le taux porte sur une assiette non territorialisée est ...
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STATE AND LOCAL TAXATION OF BANKS*

The Journal of Finance, 1962
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Assessing the impact of local taxation on property prices: a spatial matching contribution

Applied Economics, 2013
Sonia Pátý
exaly