Results 271 to 280 of about 44,830 (308)
Some of the next articles are maybe not open access.

America’s regressive wealth tax: state and local property taxes

Applied Economics Letters, 2021
Arik Levinson
exaly  

The property tax and alternative local taxes

Journal of Public Economics, 1976
openaire   +1 more source

Local Property Tax

2009
U okviru procesa decentralizacije koji je od 90-ih godina prošlog stoljeća postao svjetski trend te je bio važan dio opće reforme zemalja Srednje i Istočne Europe, raspodjela prihoda među razinama javne vlasti bila je jedno od ključnih područja rasprave.
openaire  

The cash flow tax as a local business tax [PDF]

open access: possible, 1990
In the discussion on reforming the local business tax, little attention has been payed until now to the cash flow tax, although this tax opens up interesting perspectives and has been intensively discussed in tax theory.) For this reason we want to examine the suitablilty of the cash-flow tax for use as a local business tax, and in particular how this ...
openaire   +1 more source

Local tax havens

This paper analyzes how (local) tax havens function. Using the German municipal business tax setting as a laboratory, I investigate the characteristics and emergence of local tax havens. I demonstrate that local tax havens are situated in close proximity to large agglomeration areas, while firms' profit-to-wage ratios in these jurisdictions are ...
openaire   +1 more source

House Prices and Local Taxes in the UK

Fiscal Studies, 1999
Leslie Rosenthal
exaly  

Time to Adoption of Local Option Sales Taxes

Public Finance Review, 2018
Whitney B Afonso
exaly  

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