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Local Taxation: Principles and Scope

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Author Info

  • Spahn, Paul Bernd

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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File URL: http://mpra.ub.uni-muenchen.de/13111/
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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 13111.

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Date of creation: 1995
Date of revision:
Handle: RePEc:pra:mprapa:13111

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Related research

Keywords: local taxation; principles of taxation; accountability; regional equity; benefit-tax link; long-term efficiency; non-distortion;

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Cited by:
  1. Jan Werner & David Nguyen-Thanh, 2007. "Municipal Infrastructure Delivery in Ethiopia: A bottomless pit or an option to reach the Millennium Development Goals?," Working Papers 01-2007, Institute of Local Public Finance.

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