Purpose – The Lagos State land use charge (LUC) 2001 represents a radical and wholesome restructuring of the entire erstwhile land‐based tax system in the state, and the first of its kind in Nigeria. The purpose of this paper is to examine how this maiden holistic intervention in property...

Purpose The purpose of this paper is to investigate the impact of the introduction of the business rates retention scheme (BRRS) in England which transferred financial liability for backdated appeals to LAs. Under the original scheme, business rates revenue, mandatory relief and liability for...

Purpose – The purpose of this paper is to assess the relationship between South Africa's foreign direct investment (FDI) and economic fundamentals at the municipal level. Design/methodology/approach – The paper develops a data set and an econometric model to analyze FDI flows at the...

The importance of the role played by market towns in the vitality of rural England has become increasingly recognised in recent years, and has attracted considerable attention from government development agencies in support of major public policy initiatives. The example of the East of England...

Before the Real plan was launched, five major stabilization plans failed to control Brazil's chronic inflationary process. A loose-stance fiscal policy, associated with widespread price indexation and a passive-stance monetary policy, was thought to drive the ever-growing rate of prices as well...

Abstract The EU fiscal framework has often been criticised for not providing Member States with the right incentives to adopt structural reforms which would reduce implicit liabilities and improve sustainability. The Pact, as reformed in 2005, now includes a number of provisions that explicitly...