The Property Tax and Local Autonomy

The Property Tax and Local Autonomy

Author: Michael E. Bell

Publisher: Lincoln Inst of Land Policy

Published: 2010

Total Pages: 299

ISBN-13: 9781558442061

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This book examines the issues and consequences of a declining property tax base with respect to local government autonomy. Some of the nation's leading scholars provide their views on how the property tax effects intergovernmental relations, local autonomy, and education finance. --from publisher description


Local Public Finance

Local Public Finance

Author: René Geissler

Publisher: Springer Nature

Published: 2021-04-20

Total Pages: 354

ISBN-13: 3030674665

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This book is based upon a comparative public administration research project, initiated by the Hertie School of Governance (Germany) and the Bertelsmann Foundation (Germany) and supported by a network of researchers from many EU countries. It analyzes both the regimes and the practices of local fiscal regulation in 21 European countries. The book brings together key findings of this research project. The regulatory discussion is not limited to the prominent issue of fiscal rules but focuses on every component of regulation. Beyond this, the book covers affiliated topics such as the impact of regulation for local governments, evolution of regulation, administrative costs and crisis prevention. The various book chapters throughout provide a broad picture of local public finance regulation in theory and in practice, using different theoretical and national lenses for the analysis. Furthermore, the authors investigate the effects of budgetary constraints and higher-level regulatory efforts on local governments and on democracy and public services in every European country. This book fills a gap with respect to the lack of discussion on local government finance from an international, comparative perspective and, in particular, the regulation of local public finance. With its mix of authors, this book will be useful for practitioners as well as for scholars and for theory-driven research.


Local Tax Policy

Local Tax Policy

Author: David Brunori

Publisher: Rowman & Littlefield

Published: 2019-07-26

Total Pages: 177

ISBN-13: 153813117X

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Local Tax Policy: A Primer provides the definitive discussion of how local governments raise revenue. The fourth edition 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. The primary sources of revenue are discussed from a policy perspective noting the pros and cons of the property tax, local sales and income taxes, and nontax revenue such as intergovernmental aid and user fees.


OECD Tax Policy Studies Taxing Powers of State and Local Government

OECD Tax Policy Studies Taxing Powers of State and Local Government

Author: OECD

Publisher: OECD Publishing

Published: 1999-10-27

Total Pages: 87

ISBN-13: 9264174036

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This volume contains a description of fiscal relations between levels of government and it provides a set of detailed tables for each country, with revenues split by 1) level of sub-central government; 2) OECD classification of taxes; and 3) category of tax autonomy.


Local Government Tax Authority and Use

Local Government Tax Authority and Use

Author: John H. Bowman

Publisher:

Published: 1987

Total Pages: 176

ISBN-13:

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This reference provides an in-depth analysis of the wide variety of taxes local governments use to finance their operations. It highlights local property, sales, & income tax rates & uses, selective sales taxes (hotel/motel, gasoline, public utility, alcohol, cigarettes) & local user charges & their use by local governments within thevarious states.