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Local Government Tax Structure
2021Designing the system of local funding implies the allocation of different tax sources to local governments. This challenge is of particular interest in times of economic recession since tax revenues can stabilise local revenues and therefore limit the need of fiscal regulation.
Viktor Trasberg +2 more
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2020
Tax administration ranges from complete centralization to complete autonomy with a mix of the two being the most common. In the past few decades, a number of advances have been made in strengthening the legal and regulatory framework; in broadening the tax base by identifying and registering taxpayers and potential taxpayers; in initiating programs ...
Brian Dollery +3 more
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Tax administration ranges from complete centralization to complete autonomy with a mix of the two being the most common. In the past few decades, a number of advances have been made in strengthening the legal and regulatory framework; in broadening the tax base by identifying and registering taxpayers and potential taxpayers; in initiating programs ...
Brian Dollery +3 more
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Local sales taxes, employment, and tax competition
Regional Science and Urban Economics, 2018Abstract 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
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China's Emerging Tax Regime: Local Tax Farming and Central Tax Bureaucracy
2007China 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.
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Tax Rates and Total Tax Revenues From Local Property Taxes
Public Finance Quarterly, 1993This study provides a model for tax policy decision makers to maximize total tax revenue subject to typical external constraints. The model can then be used to analyze the trade-offs among property types (constituents) that are available. It verifies that due to inconsistent aggregation it is necessary to know the shape and curvature of the total tax ...
Chin- Wei Yang +2 more
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Local Tax Competition and Indirect Tax Exportation
Public Finance Review, 2012This 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.
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Tax decentralization and local government size
Public Choice, 2012This paper investigates the relationship between fiscal federalism and the sizes of local governments. While many empirical studies emphasized that grants encourage the growth of local public spending and local taxes constrain it, they are more silent regarding the effects of different types of tax autonomy.
Liberati, Paolo, SACCHI, AGNESE
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Urban Studies, 1995
The paper derives the consequences of a local sales tax within the framework of a spatial, general equilibrium model of an 'open' city. The model is initially set up for the residential economy only, with an exogenously given wage rate. Results of the simulations reveal that there exists a well-defined sales tax Laffer curve and an optimal revenue ...
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The paper derives the consequences of a local sales tax within the framework of a spatial, general equilibrium model of an 'open' city. The model is initially set up for the residential economy only, with an exogenously given wage rate. Results of the simulations reveal that there exists a well-defined sales tax Laffer curve and an optimal revenue ...
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General Equilibrium Effects of Local Taxes
Journal of Urban Economics, 1995Summary: This paper analyzes the consequences of the property tax and a local sales tax in the context of a spatial, general equilibrium model of a closed city with a generalized utility function of the residents and production function of housing.
Pasha, Hafiz A., Ghaus, A. F. Aisha
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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 ...
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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 ...
openaire +1 more source