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Land Value Taxation and Other Measures for Raising Public Investment Revenue : A Comparative Study

Gurdgiev, Constantin - 2012

One of the most progressive and innovative approaches to public investment financing is known as value capture. Value-capture envisions creation of the policy tools to adequately capture the privately accruing changes in the value of sites and/or consumption that arise from public infrastructure...

Persistent link: https://www.econbiz.de/10013108463

The effect of land consumption on municipal tax revenue : evidence from Bavaria

Langer, Sebastian; Korzhenevych, Artem - 2017

these effects is one of the key reasons for ongoing land consumption on the side of the municipalities. Some previous case … studies however suggested that these effects might be not large enough especially in rural municipalities and would thus make … this effect between urban and rural municipalities. The largest effects are generated by the BIC area in the large cities …

Persistent link: https://www.econbiz.de/10011763974

The State Capacity Ceiling on Tax Rates : Evidence from Randomized Tax Abatements in the DRC

Bergeron, Augustin; Tourek, Gabriel Z.; Weigel, Jonathan - National Bureau of Economic Research - 2023

This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low-income countries. We study a policy experiment in the D.R. Congo that randomly assigned 38,028 property owners to the status quo tax rate or to a rate reduction. This variation in tax liabilities...

Persistent link: https://www.econbiz.de/10014372442

What Does it Cost Society to Raise a Dollar of Tax Revenue? The Marginal Cost of Public Funds

Dahlby, Bev - 2012

The marginal cost of public funds measures the welfare loss a society incurs in raising an additional dollar of tax revenue. Tax increases distort economic decisions and erode tax bases because of tax avoidance and tax evasion by taxpayers. This Commentary uses econometric estimates of the...

Persistent link: https://www.econbiz.de/10013114956

Heterogeneidades em receitas orçamentárias, eficiência e seus determinantes: Evidências para municípios brasileiros em 2010

Furtado, Bernardo Alves - 2012

Distribution of tax revenue among municipalities - which are constitutionally official federal entities in Brazil - is … municipalities harbor low-income workers who have to commute back to employment opportunities. As a result, urban landscape in Brazil … information for 5,212 municipalities out of 5,565 ones in Brazil. Thus, this study describes and characterizes neighboring …

Persistent link: https://www.econbiz.de/10010330944

The impact of the system of petroleum taxation in the UK on oil operations and government revenue

Kemp, Alexander G.; Cohen, David - 1980

Persistent link: https://www.econbiz.de/10002228947

The optimal petroleum fiscal regime for Ghana : an analysis of available alternatives

Kankam, Dankwa; Ackah, Ishmael - In: International Journal of Energy Economics and Policy : IJEEP 4 (2014) 3, pp. 400-410

Persistent link: https://www.econbiz.de/10011286194

Resource windfalls and public dector employment : evidence from municipalities in Chile

Larraín Bascuñán, Felipe; Perelló, Oscar - In: Economia : journal of the Latin American and Caribbean … 19 (2019) 2, pp. 127-167

Persistent link: https://www.econbiz.de/10012037372

TO WHAT EXTENT IS THE LOCAL TAX INCREASE APPROPRIATE?

D, Assoc. Prof. Narcis Eduard Mitu Ph.; D, Assoc. Prof. … - In: Annals of University of Craiova - Economic Sciences Series 2 (2010) 38, pp. 6-6

Fiscality represents a major decision factor for investment as it represents an important cost of every business transaction regardless of its type, size or geographical location. In this respect, we find that a legislative initiative could be a solution worthy of being taken into consideration,...

Persistent link: https://www.econbiz.de/10009143839

Fiscal income inequalities and efficiency : evidence from Brazilian municipalities : ERSA 2012 Congress, from 21 to 25 August, Bratislava, Slovak Republic

Furtado, Bernardo Alves - 2012

Distribution of fiscal income among municipalities - which are constitutionally federal official entities in Brazil … municipalities out of 5565 ones in Brazil. Secondly, this paper describes and characterizes the pairs of neighboring municipalities … municipalities concentrate resources and quality public services whereas neighboring municipalities harbor low-income workers who …

Persistent link: https://www.econbiz.de/10011509225