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.


Payments in Lieu of Taxes to States Or Local Taxing Units

Payments in Lieu of Taxes to States Or Local Taxing Units

Author: United States. Congress. Senate. Committee on Government Operations

Publisher:

Published: 1953

Total Pages: 56

ISBN-13:

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Considers legislation to authorize Federal payments to states and local governments in lieu of tax revenue lost by Federal acquisition of defense production facilities.


United States Code

United States Code

Author: United States

Publisher:

Published: 2013

Total Pages: 1506

ISBN-13:

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"The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.


Payments of Taxes, Or in Lieu of Taxes, to State Or Local Taxing Units

Payments of Taxes, Or in Lieu of Taxes, to State Or Local Taxing Units

Author: United States. Congress. Senate. Committee on Government Operations

Publisher:

Published: 1956

Total Pages: 496

ISBN-13:

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Considers legislation to authorize Federal payments of taxes, or payments in lieu of taxes, to state and local governments as compensation for loss of revenue due to Federal Government acquisition of local property. Includes extracts from report "Payments in Lieu of Taxes and Shared Revenues," submitted to Commission on Intergovernmental Relations by the Study Committee on Payments in Lieu of Taxes and Shared Revenues, June, 1955 (p. 147-238).


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.