Suchergebnisse

There are numerous ways for localities to exercise tax powers. However, not all localities utilize their taxing powers. Taxation strategies are numerous and are influenced by the size of local government, the percentage of taxes that the local government takes, share and the local government's autonomy over taxation. Local governments in Slovenia have some tax autonomy, but local taxes only represent about 13 percent of municipal total tax revenue. This article reviews taxation by local governments in Slovenia as well as some potential reasons for their under-taxing. We can conclude that local governments in Slovenia use local taxes as a fiscal measure and that share of (all) own taxes positively correlate to the size of the municipality. Small municipalities tend to under-tax (or avoid taxing completely), and since equalisation mechanisms do not reward taxation inactivity, the most probable explanation for this practice is closeness to the electorate.

The present study draws on disaster impact scholarship, vulnerability theory, and panel data from 1029 counties over 10-year periods across the U.S., and random effects regressions with time effect dummies to examine the effects of the extent of disaster damage, disaster declaration, and jurisdictional vulnerability on local tax revenues. The study finds that disaster declaration, the extent of disaster damage, and jurisdictional vulnerability factors have additive effects on total local tax, property tax, and sales tax revenues. However, disasters do not affect the level of local dependence on property tax and sales tax. The study implications for policymaking include the advancement of community resilience through policies that improve fiscal planning systems, capital investments on infrastructure, and development of human capital (education), and employment opportunities to ameliorate the adverse effects of disasters on local tax revenues and contribute to social equity programs.

This report addresses the potential impact of changing the status of federal deductibility on state and local government tax systems, individual taxpayers, and the federal budget.

This report addresses the potential impact of changing the status of federal deductibility on state and local government tax systems, individual taxpayers, and the federal budget.

This report addresses the potential impact of changing the status of federal deductibility on state and local government tax systems, individual taxpayers, and the federal budget.

Pros and cons in light of President Reagan's May 1985 tax reform proposal.

Abstract"One man's views" of a high‐quality state‐local revenue system, spelling out in some detail the proper mix of components that should go into an "ideal" system.

The purpose of this paper is to investigate the determinants of the local tax mix in Spain. As the main local own revenues, we analyze the five local taxes -with the property tax as the main source- and fees and charges. The study relies on a sample of 130 municipalities with more than 50,000 inhabitants for the years 2005 and 2009. The results show the relevance of scale variables such as the population or total assets, but per capita income and grants are not significant. In political terms, we observe that ideology is important and fragmentation plays a limited role: the property tax share tends to be lower with left-wing governments, who favor revenues using the benefit principle. Adapted from the source document.