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Land Taxes and Revenue Needs as Communities Grow and
Kerr, Suzi; Aitken, Andrew; Grimes, Arthur - EconWPA - 2004
New Zealand is unusual in that nearly 60% of local services are funded from property taxes. These are a mixture of land taxes, capital value taxes, annual rental value taxes and uniform general charges. We explore the efficiency and equity of this system at both national and local levels. We...
Persistent link: https://www.econbiz.de/10005556963
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Grundsteuer: Gemeindesteuer und "Reichensteuer"?
Broer, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 82 (2013) 1, pp. 191-206
useful for redistribution of wealth. On the one hand without a change to a progressive tax schedule the real property tax is … no instrument for redistribution. On the other hand a tax allowance will increase the tax burden of the remaining tax … to be re-elected. Thus real property tax is no instrument for redistribution of wealth. In diesem Beitrag wird dargelegt …
Persistent link: https://www.econbiz.de/10011128163
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Redistribution at the Local Level: The Case of Public Childcare in Italy
Bucciol, Alessandro; Cavalli, Laura; Pertile, Paolo; … - Dipartimento di Scienze Economiche, Facoltà di Economia - 2013
We study the determinants of redistribution at the municipal level in the context of public childcare in Italy. Within …. The evidence that we find is consistent with the hypothesis that this type of redistribution is a public good. …
Persistent link: https://www.econbiz.de/10010712461
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Mobility and local income redistribution
Roehrs, Sigrid; Stadelmann, David - Institut d'Economia de Barcelona (IEB), Facultat … - 2010
Mobility may undermine local income redistribution in federal systems,because rich taxpayers can evade high taxes by … moving to low tax jurisdictions. By analyzing a model of local income redistribution with endogenous voting, income … heterogeneity and an exogenously given degree of mobility we focus explicitly on the link between redistribution and mobility. Our …
Persistent link: https://www.econbiz.de/10008565922
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Lao People’s Democratic Republic; Selected Issues and Statistical Appendix
International Monetary Fund (IMF); International … - 2006
Progress in fiscal reforms, especially with regard to revenue mobilization, will require a broader reform of center-province fiscal relations in Lao People’s Democratic Republic. There are challenges ahead to restructure the state-owned commercial banks (SCB) and strengthen the banking...
Persistent link: https://www.econbiz.de/10011245808
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U.S. Fiscal Policies and Priorities for Long-Run Sustainability
Mühleisen, Martin; Towe, Christopher M. - International Monetary Fund (IMF) - 2004
This paper presents an overview of recent U.S. fiscal developments and discusses possible implications of the sharp turn around in the government’s fiscal position. Against this back ground, it also reviews key policy challenges that will need to be addressed to cope with the mounting...
Persistent link: https://www.econbiz.de/10005824863
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Getting it Right: Financing Urban Development in China
Bird, Richard M. - Rotman Institute for International Business, Rotman … - 2004
This paper is a brief review of some issues in urban finance facing China’s larger cities. It argues that at present many key aspects of the ways in which local and metropolitan governments finance infrastructure and services in China seem to be both too obscure for proper accountability and...
Persistent link: https://www.econbiz.de/10005642074
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Subnational Taxes in Developing Countries: The Way Forward.
Bird, Richard M.; Bahl, Roy - Rotman Institute for International Business, Rotman … - 2008
This paper reviews the literature and evidence on the most appropriate structure of regional and local taxes in developing countries. A good subnational tax system is critical to an effective and sustainable system of intergovernmental fiscal relations – a need that has become increasingly...
Persistent link: https://www.econbiz.de/10005642084
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The influence of decentralized taxes and intergovernmental grants on local spending volatility.
Sacchi, Agnese; Salotti, Simone - GEN - Governance and Economics research Network, … - 2014
We study what affects the volatility of sub-central spending in 20 OECD countries. The evidence based on data from 1972 to 2007 shows that the volatility of intergovernmental grants from upper levels is positively associated with the volatility of local expenditure. On the contrary, the...
Persistent link: https://www.econbiz.de/10011274930
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Political costs and fiscal benefits: The political economy of residential property value assessment under Proposition 212
Makowsky, Michael; Sanders, Shane - In: Economics Letters 120 (2013) 3, pp. 359-363
We use a 15-year panel of property value assessment data from 351 Massachusetts municipalities. Appraised values grow more slowly in municipalities with elected assessors. When municipalities pass, via referenda, large increases in the cap on tax revenues, value assessments grow faster under...
Persistent link: https://www.econbiz.de/10010681770