Local Taxation: Principles and Scope

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

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: local taxation; principles of taxation; accountability; regional equity; benefit-tax link; long-term efficiency; non-distortion
• Subjects: H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General; H - Public Economics > H7 - State and Local Government ; Intergovernmental Relations > H71 - State and Local Taxation, Subsidies, and Revenue; H - Public Economics > H0 - General > H00 - General

References

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Walsh, Cliff (1993), "Fiscal Federalism: An Overview of Issues and a Discussion of Their Relevance to the European Community," in European Economy, The Economics of Community Public Finance, Reports and Studies, Commission of the European Communities, Directorate-General for Economic and Financial Affairs, Vol. 5.