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Local Taxation: Principles and Scope [PDF]

open access: possible, 1995
The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity. Not all of the criteria for local taxation are consistent with each other and could be realized at the
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Studies in Systems, Decision and Control, 2019
Irina V Gashenko
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Optimal Income Taxation Theory and Principles of Fairness

Journal of Economic Literature, 2018
Marc Fleurbaey, François Maniquet
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Constructing the Fundamental Principles of Taxation through Triangulation

ATA Journal of Legal Tax Research, 2018
Hanneke Du Preez
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THE PRINCIPLE OF UNIVERSALITY OF TAXATION

Courier of the Kutafin Moscow State Law University, 2018
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Economics of tourism taxation

Annals of Tourism Research, 2005
M Thea Sinclair
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