Suchergebnisse

A broad outline of the main elements of the Norwegian local tax system is first given. This is followed by a discussion of some of the changes that have taken place in the relative distribution of various sources of local revenue since the mid-seventies. It is shown that although local government's share of total national income tax revenues has increased over recent years, such taxes have decreased as a proportion of total local revenues. This relative decline in the importance of local income taxes has been compensated, in particular, by increases in state grants. Thus, whereas in 1977 taxes accounted for 53% of total local current revenues, by 1982 this proportion had dropped to 47%. Over the same period, central government grants increased from 31% to 35% of current revenues. It is also shown that fees and charges are becoming increasingly important as sources of local revenues. These relative changes in the composition of local revenues have not been uniform across all municipalities. Whereas the larger cities were subject to real cutbacks in tax revenues, taxes continued to increase in the smallest and most peripheral municipalities, despite a government decision in 1978 to lower the maximum local tax rate. Overall, it is suggested that the long-term effect of the policy of central government, as regards local revenues, has been to bring about a rather massive redistribution of revenues, solely benefitting the smallest and already the most well-off municipalities.

The French taxe professionnelle, a business tax assessed on business wages and capital, is by far the most important tax levied by local governments in France. Because owners of businesses located in a given commune are for the most part located outside that commune, just as are the purchasers of goods produced by these businesses, and even (in urban areas) wage earners working in these businesses, a large share of the tax paid to a given local government is exported out, and borne by capital owners, consumers, and wage earners located in other jurisdictions. The magnitude of these leakages is estimated from a study of 38 French communes. Some implications of tax exportability are discussed. It is concluded that, for a local tax, exportability may not be as great as is generally argued.

Local Tax Policy: A Primer provides the definitive discussion of how local governments raise revenue. The book addresses the fundamental influences on local tax and revenue policy including interjurisdictional competition, the politics of anti-taxation, and the relationships with state and federal governments.

Translated from Sovety Deputatov Trudiashchikhsia, no. 1, 1975.