Search Results

Local Tax: A comparison of hypotheses,
Patrizia Lattarulo and Alessandro Petretto, from Istituto Regionale per la Programmazione Economica della Toscana (2015)
Keywords: taxation, local finance, real estate property taxes

Tax limits and local elections,
Federico Revelli, in Public Choice (2016)
Keywords: Local elections, Voter turnout, Tax limits

Who Bears the Burden of Local Taxes?,
Brülhart, Marius, Jayson Danton, Parchet, Raphaël and Schläpfer, Jörg, from C.E.P.R. Discussion Papers (2022)
Keywords: Tax incidence; Local income taxes; Tax capitalization; Housing prices

Correlation in State and Local Tax Changes,
Scott Baker, Pawel Janas and Lorenz Kueng, from Swiss Finance Institute (2020)
Keywords: Local taxes, state taxes, income tax, corporate income tax, sales tax, property tax

LOCAL TAXES AND CHARGES IN LOCAL BUDGETS' INCOME GENERATION,
Halyna Rossikhina, Yuliia Svitlychna and Oksana Brusakova, in Baltic Journal of Economic Studies (2018)
Keywords: taxes and charges, local taxes and charges, budget, local budget, local budget incomes, inter-budget transfers

The tax-rate elasticity of local business profits,
Frank Fossen and Viktor Steiner, from Free University Berlin, School of Business & Economics (2014)
Keywords: local business tax, corporate tax, tax responsiveness, tax-rate elasticity

The Tax-rate Elasticity of Local Business Profits,
Frank Fossen and Steiner Viktor, in German Economic Review (2018)
Keywords: Local business tax, corporate tax, tax responsiveness, tax-rate elasticity

The Tax-Rate Elasticity of Local Business Profits,
Frank Fossen and Viktor Steiner, from DIW Berlin, German Institute for Economic Research (2014)
Keywords: Local business tax, corporate tax, tax responsiveness, tax-rate elasticity

TAX REVENUES IN THE LOCAL BUDGETS – PRECONDITION FOR LOCAL GOVERNMENTS’ FINANCIAL AUTONOMY,
Desislava Stoilova, in Economics and Management (2009)
Keywords: local taxes, local budgets, financial decentralization, tax autonomy

Tax and the city — A theory of local tax competition,
Eckhard Janeba and Steffen Osterloh, in Journal of Public Economics (2013)
Keywords: Local tax competition; Survey; Intensity of competition; Asymmetric tax competition;

A review of Ireland’s Local Property Tax,
Turley Gerard, in Administration (2022)
Keywords: Property taxes, local taxation, LPT

Decentralization, incentives, and local tax enforcement,
Junxue Jia, Siying Ding and Yongzheng Liu, in Journal of Urban Economics (2020)
Keywords: Decentralization; Fiscal incentives; Local tax enforcement; China;

Local Taxes and Capital Structure Choice,
Reint Gropp, in International Tax and Public Finance (2002)
Keywords: corporate taxation, capital structure choice, local taxes,

AGGLOMERATION, TAX, AND LOCAL PUBLIC GOODS,
An-Ming Wang and Dao-Zhi Zeng, in Hitotsubashi Journal of Economics (2013)
Keywords: tax, agglomeration, dispersion, congestible local public good

Tax limits and local democracy,
Federico Revelli, from Institut d'Economia de Barcelona (IEB) (2013)
Keywords: Local elections, voter turnout, tax and expenditure limitations, fiscal decentralization

LEGAL DOCTRINE OF LOCAL TAXES IN UKRAINE,
Maryna Fedorchuk, in European Journal of Law and Public Administration (2018)
Keywords: tax law, local taxes, legal-tax doctrine, etatist legal-tax doctrine, anthropsociocultural approach.

TO WHAT EXTENT IS THE LOCAL TAX INCREASE APPROPRIATE?,
Narcis Mitu and Assoc. Prof. Raluca Drăcea Ph. D, in Annals of University of Craiova - Economic Sciences Series (2010)
Keywords: fiscality; local tax; tax increase; tax federalization; public choice

Taxes that are income of the local budget. Judiciary and extrajudicial stamp taxes for notarial work,
Teodor Hada, in Annales Universitatis Apulensis Series Oeconomica (2006)
Keywords: taxes, local budget, judiciary stamp taxes, extrajudicial stamp taxes

A Local Income and Corporation Tax as an Alternative to the German Local Business Tax: An Empirical Analysis for Selected Municipalities,
Maiterth Ralf and Zwick Markus, in Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik) (2006)
Keywords: Microsimulation, German local business tax, local surcharge tax, local income tax, local corporation tax, migration incentives, core towns

The effect of e-local tax return usage towards local tax compliance,
Hari Tri Wibowo, in Journal of Contemporary Accounting (2020)
Keywords: e-local tax return usage, user satisfaction, local tax compliance, PLS

Tax Revenues of Local Budgets in Unitary States: a Case Study of Japan,
Natalia Pokrovskaia and Andrey V. Belov, in Journal of Tax Reform (2020)
Keywords: local budget, local finance, local taxes, tax revenues of local governments, Japan, prefectures, municipalities, tax allocation

Targeting Taxes on Local Externalities,
Stephane Gauthier and Fanny Henriet, in Annals of Economics and Statistics (2023)
Keywords: Targeting Principle, Local Externality, Pollution, Pigovian Tax, Consumption Taxes, Fuel, Budget de Famille

Targeting taxes on local externalities,
Stephane Gauthier and Fanny Henriet, from HAL (2023)
Keywords: Targeting principle,Local externality,Pollution,Pigovian tax,Consumption taxes,Fuel,Budget de famille

Targeting taxes on local externalities,
Stephane Gauthier and Fanny Henriet, from HAL (2023)
Keywords: Targeting principle,Local externality,Pollution,Pigovian tax,Consumption taxes,Fuel,Budget de famille

Local sales taxes, employment, and tax competition,
Shawn M. Rohlin and Jeffrey Thompson, in Regional Science and Urban Economics (2018)
Keywords: H2; H7; R5; Inter-state tax competition; Sales tax; Local taxes; Border models; Cross-border shopping;

THE LOCAL TAXATION IN THE EUROPEAN UNION – THE HUNGARIAN LOCAL BUSINESS TAX (HIPA) CASE,
Eva Erdos, in Curentul Juridic, The Juridical Current, Le Courant Juridique (2009)
Keywords: Local taxes, European tax law, Tax harmonisation, European Court, Tax allowances, Harmful tax competition

Is Local Discretionary Sales Tax Adopted to Counteract Fiscal Stress?,
DaeJin Kim, Sang Seok Bae and Robert J. Eger, in Economic Development Quarterly (2009)
Keywords: local sales tax; fiscal stress; tax adoption

Study of Collecting Local Taxes and Debts in Romania and Determining Factors,
Silvia Bunea, in Acta Universitatis Danubius. OEconomica (2018)
Keywords: local taxes; legal tax deductions; income management

Business tax interactions among local governments: an empirical analysis of the French case,
Matthieu Leprince, Thierry Madiès and Sonia Paty, from HAL (2007)
Keywords: business tax,tax interactions,local governments,France

The Effects of Fiscal Competition on Local Property and Income Tax Reliance,
John Spry, in The B.E. Journal of Economic Analysis & Policy (2005)
Keywords: Fiscal Competition, Property Tax, Local Income Tax

Exerting local tax effort or lobbying for central transfers?: Evidence from Argentina,
Pablo Sanguinetti and Martin Besfamille, from Econometric Society (2004)
Keywords: local tax effort - discretionary transfers - tax enforcement

Tax decentralization and local government size,
Paolo Liberati and Agnese Sacchi, in Public Choice (2013)
Keywords: H71, H77, H20, Fiscal decentralization, Tax sharing, Tax separation, Property taxes, Local government size,

Tax Decentralisation and local Government size,
Paolo Liberati and Agnese Sacchi, from Department of Economics - University Roma Tre (2010)
Keywords: Fiscal decentralisation; Tax sharing; Tax separation; Property taxes; Local government size.

Taxes and Local Economic Development: What Do We Know and What Can We Know?,
Timothy Bartik, from W.E. Upjohn Institute for Employment Research (1994)
Keywords: taxes, local economic development

Importance of the tax and Investment Policy of Municipalities for the Local Business Environment Improvement,
Denitsa Zagorcheva, in Regional Economy and Sustainable Development, Conference Proceedings 2017 (2018)
Keywords: local tax, investment policy, tax policy, local business environment.

Rights of local jurisdictions and tax revenue distribution in Georgia,
David Narmania, from Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät (2007)
Keywords: iscal policy , local jurisdictions , tax distribution , state and local budgets

Significance of Tax Expenditures for Budgets of Local Governments: the Case of Poland,
Pawel Galinski, in Economic Alternatives (2014)
Keywords: local government, tax expenditures, budget

Financing local authorities: the questionable viability of a local property tax,
Moore McDowell, from School of Economics, University College Dublin (1988)
Keywords: Local government--Ireland; Property tax--Ireland

How Should Local Governments Tax Local Business?: Lessons from an International Comparison and a Microsimulation Analysis for Germany,
Frank Fossen and Stefan Bach, from DIW Berlin, German Institute for Economic Research (2007)
Keywords: Local business tax, microsimulation, local taxation, tax reform

Local Governments Tax Autonomy, Lobbying, and Welfare,
Sandro Brusco, Luca Colombo and Umberto Galmarini, from Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE) (2010)
Keywords: Tax autonomy, lobbying, local public good provision.

Local Governments Tax Autonomy, Lobbying, and Welfare,
Sandro Brusco, Luca Colombo and Umberto Galmarini, from Stony Brook University, Department of Economics (2010)
Keywords: Tax autonomy, lobbying, local public good provision

Local Ownership Requirements and Total Tax Collections,
Chander Kant, from Centre for Development Economics, Delhi School of Economics (2000)
Keywords: Tax Collections, Local Ownership Requirements, Profit Shifting

Regional Inequality in Fiscal Capacity and Allocation of Tax Sources: Do Local Allocation Taxes Correct the Inequality?,
Takeshi Miyazaki, in Public Policy Review (2018)
Keywords: General revenues, local allocation tax, local corporate taxes, regional inequality

Competition in emissions standards and capital taxes with local pollution,
Thomas Eichner and Rüdiger Pethig, in Regional Science and Urban Economics (2018)
Keywords: Emissions standard; Capital tax; Local pollution; Tax competition;

Horizontal and Vertical Tax Competition in Florida Local Governments,
Yonghong Wu and Rebecca Hendrick, in Public Finance Review (2009)
Keywords: local governments; property taxation; tax competition; vertical tax externalities

The impact of tax and infrastructure competition on the profitability of local firms,
Yutao Han,, Patrice Pieretti and Giuseppe Pulina, from Central Bank of Luxembourg (2020)
Keywords: Local firms, multinational rms, tax competition, infrastructure competition, tax harmonization.

Does fiscal cooperation increase local tax rates ?,
Sylvie Charlot, Sonia Paty and Virginie Piguet, from INRA UMR CESAER, Centre d'’Economie et Sociologie appliquées à l'’Agriculture et aux Espaces Ruraux (2010)
Keywords: Consolidation, Tax competition, Vertical externalities, Local business tax

The impact of tax and infrastructure competition on the profitability of local firms,
Yutao Han, Patrice Pieretti and Giuseppe Pulina, in International Tax and Public Finance (2023)
Keywords: Local firms, Multinational firms, Tax competition, Infrastructure competition, Tax harmonization

A Fuel Tax Decomposition When Local Pollution Matters,
Stephane Gauthier and Fanny Henriet, from HAL (2018)
Keywords: Pigovian tax,targeting principle,local externality,pollution,commodity taxes

A Fuel Tax Decomposition When Local Pollution Matters,
Stephane Gauthier and Fanny Henriet, from HAL (2018)
Keywords: Pigovian tax,targeting principle,local externality,pollution,commodity taxes

Local tax management in Spain: A study of the conditional efficiency of provincial tax agencies,
Irene Belmonte-Martin, Lidia Ortiz and Cristina Polo, in Socio-Economic Planning Sciences (2021)
Keywords: Provincial tax agencies; Local taxes; Robust conditional efficiency; Metafrontier;

Tax and the city: A theory of local tax competition and evidence for Germany,
Eckhard Janeba and Steffen Osterloh, from ZEW - Leibniz Centre for European Economic Research (2013)
Keywords: local tax competition, survey, intensity of competition, asymmetric tax competition

Tax and the city: A theory of local tax competition and evidence for Germany,
Eckhard Janeba and Steffen Osterloh, from ZEW - Leibniz Centre for European Economic Research (2012)
Keywords: local tax competition, survey, intensity of competition, asymmetric tax competition

Tax and Income Tax on Buildings- Income Source for Local Budgets,
Cristinel Ichim, from Editura Lumen (2018)
Keywords: Own revenues, taxes, building, local budget, tax on building

The revenue and base effects of local tax hikes: evidence from a quasi-experiment,
Thushyanthan Baskaran, in International Tax and Public Finance (2021)
Keywords: Tax hikes, Tax base effects, Local business taxes, Local property taxes

The revenue and base effects of local tax hikes: Evidence from a quasi-experiment,
Thushyanthan Baskaran, from University of Goettingen, Department of Economics (2015)
Keywords: tax hikes, tax base effects, local business taxes, local property taxes

Local tax interaction with multiple tax instruments: evidence from Flemish municipalities,
S. van Parys, Bruno Merlevede and T. Verbeke, from Ghent University, Faculty of Economics and Business Administration (2010)
Keywords: tax competition; yardstick competition; local tax rates; spatial econometrics; multiple taxes; tax structure

Tax Effort of Local Governments and its Determinants: The Spanish Case,
Jaime Vallés-Giménez and Anabel Zarate-Marco, in Annals of Economics and Finance (2017)
Keywords: Local taxes, Tax effort, Frontier techniques, Efficiency, Use of tax authority

Local Tax Potential in an Urban Setting,
Shyam Nath and Yeti Nisha Madhoo, from Springer (2022)
Keywords: Marginal cost of public funds, User charges, Property tax, Local carbon tax

The Determinants of Local Tax Setting in the Event of a Tax System under Reform: The Case of Italian Municipal Property Tax,
Corrado Pollastri and Alberto Zanardi, in Politica economica (2015)
Keywords: local taxation, tax reform, taxing power, fiscal effort.

Impact of Local Corporate Income Taxes on the Effective Corporate Income Tax Rates: Excess Taxation and Tax Deductibility in Japan,
Toshiyuki Uemura, from School of Economics, Kwansei Gakuin University (2023)
Keywords: local corporate income tax, excess taxation, tax deductibility

Rethinking local government reliance on the property tax,
James Alm, Robert Buschman and David Sjoquist, in Regional Science and Urban Economics (2011)
Keywords: Property tax State and local finance Tax limitations Assessment Tax base elasticity

Local autonomy, tax morale, and the shadow economy,
Benno Torgler, Friedrich Schneider and Christoph Schaltegger, in Public Choice (2010)
Keywords: Tax morale, Shadow economy, Tax compliance, Tax evasion, Local autonomy, Federalism, Institution, H260, H730, D700,

Rethinking Local Government Reliance on the Property Tax,
James Alm, Robert Buschman and David Sjoquist, from Tulane University, Department of Economics (2012)
Keywords: property tax; state and local finance; tax limitations; assessment; tax base elasticity

Local Autonomy, Tax Morale and the Shadow Economy,
Benno Torgler, Friedrich Schneider and Christoph Schaltegger, from Center for Research in Economics, Management and the Arts (CREMA) (2008)
Keywords: Tax Morale; Shadow Economy; Tax Compliance; Tax Evasion; Local Autonomy; Federalism; Institution

TAX ADVANTAGES OF LOCAL BUDGETS AS AN INSTRUMENT OF FINANCIAL CAPACITY OF TERRITORIAL COMMUNITIES,
Liudmyla Kozarezenko and Iryna Tochylina, in Baltic Journal of Economic Studies (2018)
Keywords: tax revenues, local budget, financial decentralization, property tax, financial capacity of local communities, Tax Increment Financing

IMPORTANCE OF TAX REVENUE CONCERNING BUDGETS OF LOCAL AND REGIONAL SELF-GOVERNMENT UNITS,
Emina Jerkovic, in Interdisciplinary Management Research (2015)
Keywords: tax system, local and regional self-government units, local taxes, regional taxes, budget

Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis,
Frank Fossen and Stefan Bach, in FinanzArchiv: Public Finance Analysis (2008)
Keywords: local business tax, microsimulation, local taxation, tax reform

Beggar-Thy-Neighbour Tax Cuts: Mobility after a Local Income and Wealth Tax Reform in Switzerland,
Isabel Martínez, from University of St. Gallen, School of Economics and Political Science (2016)
Keywords: Tax-induced mobility; Personal income tax; Local taxes; Tax competition; Elasticity of taxable income ETI

GDP distortion and tax avoidance in local SOEs: Evidence from China,
Xiaoxia Li, Guilong Cai and Danglun Luo, in International Review of Economics & Finance (2020)
Keywords: Local GDP distortion; Tax avoidance; Local SOEs; Political promotion pressure;

The influence of decentralized taxes and intergovernmental grants on local spending volatility,
Agnese Sacchi and Simone Salotti, from Universidade de Vigo, GEN - Governance and Economics research Network (2014)
Keywords: local spending volatility, local revenues, property taxes, intergovernmental grants.

The Effect of Local Option Sales Taxes on Local Sales,
Gary C. Cornia, Scott Grimshaw, Ray Nelson and Lawrence Walters, in Public Finance Review (2010)
Keywords: local options sales taxes; retail sales; consumer behavior; restricted maximum likelihood estimation; panel data

THE ANTECEDENTS OF TAXPAYERS COMPLIANCE BEHAVIOR AND THE EFFECTIVENESS OF THAI LOCAL GOVERNMENT LEVIED TAX,
NichapatBoonyarat, Syed Sofian and WanidaWadeecharoen, in IBT Journal of Business Studies (JBS) (2014)
Keywords: Tax, Compliance Behavior, Local Government, Thailand

DETERMINANTS OF TAX COLLECTION BY LOCAL GOVERNMENTS: EMPIRICAL EVIDENCE FROM KWARA STATE,
Mohammed Yaru, in Journal of Taxation and Economic Development (2020)
Keywords: Kwara State; Local Governments; Tax; Nigeria

Local taxation and tax base mobility: Evidence from France,
Tidiane Ly and Sonia Paty, in Regional Science and Urban Economics (2020)
Keywords: Local taxation; Tax base mobility; Difference-in-differences;

Property tax limitations and local fiscal conditions: The impact of Proposition 2½ in Massachusetts,
Bruce Wallin and Jeffrey Zabel, in Regional Science and Urban Economics (2011)
Keywords: Tax and expenditure limitations Local fiscal conditions

Tax Mimicking in Local Business Taxation: Quasi-experimental Evidence from Portugal,
Mariana Lopes da Fonseca, from CESifo (2017)
Keywords: tax mimicking, yardstick competition, local reform

Tax Mimicking in Local Business Taxation: Quasi-experimental Evidence from Portugal,
Mariana Lopes da Fonseca, from Max Planck Institute for Tax Law and Public Finance (2017)
Keywords: tax mimicking, yardstick competition, local reform

The Effects of Property Taxes and Other Local Policies on the Intrametropolitan Pattern of Business Location,
Timothy Bartik, from W.E. Upjohn Institute for Employment Research (1991)
Keywords: property taxes, local policies, business location

The Effects of State and Local Taxes on Economic Development: A Review of Recent Research,
Timothy Bartik, from W.E. Upjohn Institute for Employment Research
Keywords: local economic development, job growth, taxation, taxes

Decentralization, Competition and the local tax mix: evidence from Flanders,
Benny Geys and Federico Revelli, from Institut d'Economia de Barcelona (IEB) (2009)
Keywords: Tax mix, Local government, Flemish municipalities, Decentralisation

Intergovernmental Distribution of VAT Revenue in Korea: Local Consumption Tax,
Jeongwan Kim, in Korean Economic Review (2014)
Keywords: Value-added Tax, Local Consumption Tax, Private Final Consumption Expenditures

Utilization of a Local Coefficient for Immovable Property Tax in the Czech Republic,
Lucie Formanová, Martina Halamová and Břetislav Andrlík, in Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (2020)
Keywords: immovable property tax, local coefficient, political cycle, municipal tax revenues

Does fiscal coopération increase local tax rates in urban areas?,
Sylvie Charlot, Sonia Paty and Virginie Piguet, from HAL (2012)
Keywords: fiscal cooperation,tax competition,vertical externalities,local business tax

Does fiscal coopération increase local tax rates in urban areas?,
Sylvie Charlot, Sonia Paty and Virginie Piguet, from HAL (2015)
Keywords: local business tax,vertical externalities,tax competition,fiscal cooperation

Does fiscal cooperation increase local tax rates in urban areas,
Sylvie Charlot, Sonia Paty and Virginie Piguet, from HAL (2012)
Keywords: fiscal cooperation,tax competition,vertical externalities,local business tax

The Old and the New: A Tale of Two Local Property Taxes in Ireland,
Gerard Turley, from University of Toronto, Institute on Municipal Finance and Governance (2022)
Keywords: local property taxes, municipal finance, property tax reform, Ireland

Does fiscal coopération increase local tax rates in urban areas?,
Sylvie Charlot, Sonia Paty and Virginie Piguet, from Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon (2012)
Keywords: fiscal cooperation, tax competition, vertical externalities, local business tax

Does fiscal cooperation increase local tax rates in urban areas,
Sylvie Charlot, Sonia Paty and V. Piguet, from Grenoble Applied Economics Laboratory (GAEL) (2012)
Keywords: FISCAL COOPERATION;TAX COMPETITION;VERTICAL EXTERNALITIES;LOCAL BUSINESS TAX

Identifying Strategic Interactions in Swedish Local Income Tax Policies,
Karin Edmark and Hanna Ågren, from Uppsala University, Department of Economics (2006)
Keywords: Local income tax; Spatial auto-correlation; Tax competition; Yardstick competition