Munich Personal RePEc Archive

Local Taxation: Principles and Scope

Spahn, Paul Bernd (1995): Local Taxation: Principles and Scope. Published in: Macroeconomic Management and Fiscal Decentralization : pp. 221-232.

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Abstract

The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity. Not all of the criteria for local taxation are consistent with each other and could be realized at the same time.

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