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China like other transition economies needs to establish a tax system compatible with a market economy, in particular, an efficient tax administration system with capable tax bureaucrats. The paper singles out the general and China-specific features by which central government attempts to accompany economic transformation via tax farming to tax bureaucratisation in tax administration. Based on empirical study in two provinces this paper shows that without including local government agencies and their budgets, China's fiscal federalism cannot be analysed and argues that China's emerging tax system depends on the institutional and organizational design that shapes the interaction between central government, local governments and economic agents.

In kurzem Abstand sind in den Jahren 2000 und 2003 große politische Initiativen gescheitert, die wichtigsten deutschen Gemeindesteuern, die Grund- und die Gewerbesteuer, zu reformieren. Die Studie fasst die diskutierten Reformmodelle zusammen und verweist auf die fortbestehende Notwendigkeit einer Reform der Gemeindesteuern. Die Defizite und Lücken der bisherigen Reformbemühungen werden analysiert und Alternativen entwickelt. Dabei werden besonders die bislang unbeachteten Vorteile der simultanen Reform von Gewerbeund Grundsteuer gezeigt, die den meisten Gemeinden deutlich höhere Flexibilität eröffnet, reformbedingte Umverteilungseffekte abzufedern. ; Within a few years, two major political initiatives to reform the most important German local taxes failed successively, in 2000 the reform of the real estate tax, in 2003 the reform of the trade tax (a special local business tax). The report offers a short survey of the reform discussion and the tax models discussed. With a view to the still pressing need for reform, we analyse the deficits and loopholes of the hitherto discussion and elaborate alternatives. Especially, we illustrate the benefits of a simultaneous reform of both local taxes: Mainly, local authorities gain flexibility to cushion unwanted redistributive effects of reform.

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.

AbstractThis study investigated the performance of individual departments and the efficiency of resource utilization in tax offices. The results can be used to improve the performance of tax offices and to increase tax revenues. In this study, the operational flow of local tax offices was divided into two stages: tax collection and tax management. Network data envelopment analysis (NDEA) and a Russell directional distance function were used to evaluate operating efficiency in departments of 20 Taiwanese local tax offices for 2013. The results indicated that, first, efficiency was significantly different for tax collection and tax management. Second, the input inefficiency of tax collection was mainly due to total floor area, which was 15% larger than required, and the input inefficiency of tax management was mainly due to total floor area (23% larger than required), followed by direct labour input (19% larger than required). Finally, on average, the amount of collected property transfer taxes was 23% smaller than required. The model used in the present study included undesirable outputs. The findings indicated that the highest levels of overall inefficiency were due to inability to collect taxes (intermediate outputs) in Hsinchu County (9.27%), Chiayi County (3.25%) and Pingtung County (20.44%), which required reduction in the number of instances of inability to collect property taxes by 5619, 1258 and 12 350 cases, respectively. In total, 19 227 fewer cases of uncollectable property taxes in Taiwan would indicate improved arrears settlement and tax prevention measures.

Criminal provisions for local or regional taxes and levies, as regulated in Article 181 and Article 183 of Law Number 1 of 2022 concerning Financial Relations between the Central Government and Local Governments, can create challenges for local taxes and levies and the potential for pre-trial. Based on juridical studies, two main conclusions are drawn: primary legal materials, secondary legal materials, and tertiary legal materials. First, the criminal provisions of Law Number 1 of 2022 do not provide legal certainty, considering that there is no lex specialist for investigators in the field of local taxation and levies in interpreting sufficient probable cause. Second, it is necessary to renew the criminal provisions in Law Number 1 of 2022 as the lex specialist of criminal law, including formulations of definitions, parameters, and standards of sufficient probable cause. It is recommended that the renewal of the criminal provisions of local taxes and levies contain normative provisions regarding adequate probable cause.

The identification of strategic interactions among local governments is typically plagued by endogeneity problems. This paper proposes a quasi-experimental strategy to identify independent personal income tax setting by Swiss municipalities making use of the multi-tier federal system. State (cantonal) borders spatially bound the effects of canton-level fiscal reforms in areas that are otherwise highly integrated. Fiscal reforms at the canton level provide an exogenous source of variation in municipal tax rates, and are thus a valid instrument to identify strategic interactions among municipalities located at a cantonal border. In contrast to most of the existing empirical literature, I find that tax reaction functions have a negative slope and that taxes rates are strategic substitutes rather than strategic complements. This is compatible with a model of local tax setting in which governments primarily target expenditure rather than tax receipts.