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  • Produktbild: Local Tax Policy
  • Produktbild: Local Tax Policy

Local Tax Policy A Primer

Fr. 109.00

inkl. gesetzl. MwSt., Versandkostenfrei

Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

26.07.2019

Verlag

Rowman & Littlefield

Seitenzahl

178

Maße (L/B/H)

23.5/15.7/1.4 cm

Gewicht

458 g

Auflage

4 Auflage Fourth Edition

Sprache

Englisch

ISBN

978-1-5381-3115-2

Beschreibung

Produktdetails

Einband

Gebundene Ausgabe

Erscheinungsdatum

26.07.2019

Verlag

Rowman & Littlefield

Seitenzahl

178

Maße (L/B/H)

23.5/15.7/1.4 cm

Gewicht

458 g

Auflage

4 Auflage Fourth Edition

Sprache

Englisch

ISBN

978-1-5381-3115-2

Herstelleradresse

Libri GmbH
Europaallee 1
36244 Bad Hersfeld
DE

Email: gpsr@libri.de

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  • Produktbild: Local Tax Policy
  • Produktbild: Local Tax Policy

  • Chapter 1: Local Tax Policy

    Localism as a Normative Good

    Political and Economic Constraints on Localism

    The Logic of the Property Tax

    A Good Tax under Siege

    There Are No Alternatives to Taxing Policy

    Raising Revenue in the Modern Economy

    Possible Solutions

    Chapter Two: Local Taxation and American Federalism

    The Logic of Localism

    Economic Efficiencies

    Political Virtues

    Localism and Taxing Authority

    Fiscal Autonomy under Siege

    Chapter Three: Local Limits

    The Politics of Taxation

    Political Imperatives

    Provide Services

    Create Wealth

    Avoid Redistribution

    Political Biases

    Tax Competition

    Exporting the Tax Burden

    Raising Revenue in an Era of Antitaxation

    Building a Sound Local Tax System

    Chapter 4: The Logic of the PropertyTax

    Property Taxation in the United States

    Virtues of the Property Tax

    An Old Tax

    A Stable Tax

    An Easy-to-Administer Tax

    A Benefits Tax

    A Tax that Allows Control

    A Visible Tax

    Chapter 5: The Property Tax under Siege

    Public Unhappiness

    Visibility

    Unfair Administration

    Shifting Property Tax Burdens

    Consequences of Public Dissatisfaction

    Tax Limitations

    A Proliferation of Exemptions

    Economic Development Exemptions

    Charitable Exemptions

    Farm Relief

    Government Property

    Tax Relief Measures

    Homestead Exemptions

    Homestead Credits and Circuit Breakers

    Property Tax Deferrals

    The Case of School Finance

    Chapter 6: Local-Option Sales and Excise Taxes

    Local-Option Sales Taxes

    Policy Reasons for Imposing Local-Option Sales Taxes

    Promotion of Local Autonomy

    Administrative Efficiency

    Diversification of the Tax Base

    Public Acceptance

    Problems with Local-Option Sales Taxes

    Shrinking Tax Base

    Interjurisdiction Competition

    Regressivity

    Reduced State Flexibility

    Fiscal Disparities

    Outlook for Local-Option Sales Taxes

    Local-Option Excise Taxes

    Lodging Taxes

    Meals Taxes

    Fuel Excise Taxes

    Local-Option Real Estate Transfer Taxes

    Local-Option Tobacco Taxes

    Chapter 7: Income and Business Taxes

    Local-Option Income and Wage Taxes

    Policy Issues around Taxing Income and Wages

    Visibility and Accountability

    Economic Efficiency

    Revenue Growth and Diversification

    Fairness

    Fiscal Disparities

    Taxing Commuters or Exporting Tax Burdens

    Intergovernmental Issues

    Political Bias

    Outlook

    Local-Option Business Taxes

    Local-Option Business Income Taxes

    Gross Receipts/License Taxes

    Business Personal Property Taxes

    Payroll Taxes

    Outlook for Business Taxes

    Chapter 8: Nontax Revenue Options

    Intergovernmental Aid

    Policy Justifications for Intergovernmental Aid

    Problems with Intergovernmental Aid

    Unreliability

    Less Autonomy

    Efficiency

    Consequences for Local Tax Policy

    User Fees and Charges

    Policy Reasons for Imposing Charges

    Economic Efficiency

    Diversification of Revenue Sources

    Local Control

    Problems with Imposing Charges

    Limitations on Revenue Growth

    Fairness Concerns

    Outlook for User Fees

    Utilities and Other Service-for-Fee Enterprises

    Chapter 9: Financing Local Government in a Global Economy

    Globalism

    Technological Advances

    Deregulation

    An Aging Population

    Tax Policy in the New Economy

    Chapter 10: A Blueprint for Strengthening Property Tax

    Challenges to Local Tax Policy and Political Autonomy

    Recommendations for Strengthening Local Tax Autonomy

    Educate the Public on the Virtues of the Property Tax

    Ease the Excesses of the Property Tax Revolts

    Protect and Expand the Property Tax Base

    Address the Problems of School Finance Equalization