Local taxes - Open Access .click

Journal of Public Economics, 2013
Abstract In this paper we propose a novel theoretical model of tax competition at the local level. Large jurisdictions (cities) compete both locally with smaller neighbouring communities and interregionally with more distant cities, while small jurisdictions (hinterlands) compete only with other jurisdictions in their neighbourhood.
Janeba, Eckhard, Osterloh, Steffen
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Local Taxes for Local Development

2013
Subnational governments in Latin America and the Caribbean must take more responsibility for generating their own-source revenue in order to promote local development and meet the growing demand for local infrastructure and services arising from growing urbanization.1 Why is greater fiscal responsibility at the subnational level desirable?
Ana Corbacho, Vicente Fretes Cibils, Eduardo Lora +2 more
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Taxe Professionnelle as an Exportable Local Tax

Environment and Planning C: Government and Policy, 2000
The French taxe professionnelle, a business tax assessed on business wages and capital, is by far the most important tax levied by local governments in France. Because owners of businesses located in a given commune are for the most part located outside that commune, just as are the purchasers of goods produced by these businesses, and even (in urban ...
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8. economic growth
1. no poverty
11. sustainability

16. peace & justice
ddc:330
local governments

h71
330
12. responsible consumption