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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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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
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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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Grundsteuer: Gemeindesteuer und "Reichensteuer"?
Broer, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung 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. …
Persistent link: https://www.econbiz.de/10010378068
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Grundsteuer : Gemeindesteuer und "Reichensteuer"?
Broer, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung 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. …
Persistent link: https://www.econbiz.de/10010399592
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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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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Migration elasticities, fiscal federalism and the ability of states to redistribute income
Giertz, Seth H.; Tosun, Mehmet Serkan - 2012
This paper develops a simulation model in order to examine the effectiveness of state attempts at redistribution under …-level redistribution are substantial, but state action may still be preferred to a federal policy that is at odds with preferences of a … state pursuing additional redistribution, but not a cost at the national level. -- fiscal federalism ; income redistribution …
Persistent link: https://www.econbiz.de/10009581381
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Fiscal Redistribution and Social Welfare
Coady, David P. - 2019
discussion of fiscal redistribution within the standard social welfareframework, which lends itself to a transparent and … practical evaluation of the extent anddeterminants of fiscal redistribution. Differences in fiscal redistribution are decomposed … factorsexplaining differences in their fiscal redistribution and to discuss patterns in fiscalredistribution highlighted in the …
Persistent link: https://www.econbiz.de/10012889140