IDEAS home Printed from https://ideas.repec.org/p/ays/frcwps/cslf1901.html
   My bibliography  Save this paper

Preparing Local Tax Expenditure Reports: A Practical Guide for Local Governments

Author

Listed:
  • Laura Wheeler

    (The Center for State and Local Finance, Georgia State University, USA)

  • Per Johnson

    (The Center for State and Local Finance, Georgia State University, USA)

Abstract

Tax expenditures are provisions in the tax code that allow for special treatment of some properties or a certain type of expense when computing the tax liability. Policymakers use tax expenditures as incentives for economic development or to provide tax relief to taxpayers, among many other reasons. A local tax expenditure report improves fiscal transparency by allowing local governments and policymakers to better understand the localized revenue effects of these tax provisions and to consider them during the budget-making process. The aim of this “how to” document is to assist local governments who choose to prepare a tax expenditure report themselves by providing them the practical resources and example methods to begin the process. Therefore, this document gives a general overview and theoretical background for preparing a local tax expenditure report with specific and practical examples drawn from the preparation of a local tax expenditure report for Fulton County, Georgia.

Suggested Citation

  • Laura Wheeler & Per Johnson, 2019. "Preparing Local Tax Expenditure Reports: A Practical Guide for Local Governments," Fiscal Research Center Working Paper Series cslf1901, Andrew Young School of Policy Studies, Georgia State University.
  • Handle: RePEc:ays:frcwps:cslf1901
    as

    Download full text from publisher

    File URL: https://cslf.gsu.edu/files/2019/03/cslf1901.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ays:frcwps:cslf1901. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Paul Benson (email available below). General contact details of provider: https://edirc.repec.org/data/frpgsus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.