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Moral Hazard in Property Tax Administration: A Comparative Analysis of the Czech and Slovak Republics

In: The Economics of Centralism and Local Autonomy

Author

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  • Phillip J. Bryson

Abstract

A federalist country adopting a tax must decide which level of government will design tax policy, which will administer the tax, and which will collect the revenues. Often, the same level of government performs all three functions, just as the federal income tax is handled in the United States. Of course it need not happen this way. In Taiwan, the value-added tax is largely administered at the provincial level, policies governing its use are set by the national government, and the revenue is split between the two government levels. In the United States, state governments establish property tax policy and local governments administer the property tax, but the majority of the revenue goes to school districts, which have no policy or administrative role in the process.

Suggested Citation

  • Phillip J. Bryson, 2010. "Moral Hazard in Property Tax Administration: A Comparative Analysis of the Czech and Slovak Republics," Palgrave Macmillan Books, in: The Economics of Centralism and Local Autonomy, chapter 0, pages 53-64, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-11201-8_4
    DOI: 10.1057/9780230112018_4
    as

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