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A Local Income and Corporation Tax as an Alternative to the German Local Business Tax
Jahrbücher für Nationalökonomie und Statistik, 2006Summary The paper empirically analyses the impact on individual municipalities of replacing the German local business tax by a local surcharge on income and corporation tax. The microsimulation models used for this and refined for the present paper originate in calculations carried out for the Federal Ministry of Finance in cooperation ...
Maiterth, Ralf, Zwick, Markus
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The Deductibility of State and Local Taxes
National Tax Journal, 1985The paper analyzes the much-debated tax reform proposal to eliminate the deductibility of state-local taxes.
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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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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 ...
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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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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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Soviet Law and Government, 1975
Dear Editors: We in the executive committee often receive requests for exemptions from local taxes and levies, particularly for exemptions from payment of land rent. Would you explain in the pages of the journal the procedure for imposing local taxes and levies on citizens, as well as who is entitled to reductions or exemptions and what bodies have the
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Dear Editors: We in the executive committee often receive requests for exemptions from local taxes and levies, particularly for exemptions from payment of land rent. Would you explain in the pages of the journal the procedure for imposing local taxes and levies on citizens, as well as who is entitled to reductions or exemptions and what bodies have the
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The German Property Tax as a Local Business Tax
Environment and Planning C: Government and Policy, 1987In this paper the property tax (Grundsteuer B) in Germany is evaluated as a local business tax. The tax is discussed from the perspective of its impact on economic growth, business cycle behaviour, and the spatial allocation of local government financial resources.
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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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State and Local Taxes and Employment by Wage Level
Economic Development Quarterly, 2021Sohani Fatehin, David L Sjoquist
exaly