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Land Taxes and Revenue Needs as Communities Grow and Decline: Evidence from New Zealand

Kerr, Suzi; Aitken, Andrew; Grimes, Arthur - Motu: Economic & Public Policy Research - 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/10005413325

Land Taxes and Revenue Needs as Communities Grow and

Kerr, Suzi; Aitken, Andrew; Grimes, Arthur - EconWPA - 2004

Persistent link: https://www.econbiz.de/10005556963

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

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

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

Lao Peopleâ€™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 Peopleâ€™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

Political Economy of Multi-Level Tax Assignments in Latin American Countries; Earmarked Revenue Versus Tax Autonomy

Brosio, Giorgio; Ahmad, Ehtisham - International Monetary Fund (IMF) - 2008

A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance on shared taxes with extensive earmarking leads to weak subnational accountability and soft budget constraints. The paper explores the...

Persistent link: https://www.econbiz.de/10005263686

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 governmentâ€™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

U.S. Tax Reform; An Overview of the Current Debate and Policy Options

Dalsgaard, Thomas - International Monetary Fund (IMF) - 2005

In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread...

Persistent link: https://www.econbiz.de/10005825846

The Tax System in India; Could Reform Spur Growth?

Poirson, Hélène - International Monetary Fund (IMF) - 2006

This paper assesses the effects of India's tax system on growth, through the level and productivity of private investment. Comparison of India's indicators of effective tax rates and tax revenue productivity with other countries shows that the Indian tax system is characterized by: (1) a high...

Persistent link: https://www.econbiz.de/10005599550

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