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Local Taxation: Principles and Scope

Author

Listed:
  • 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.

Suggested Citation

  • Spahn, Paul Bernd, 1995. "Local Taxation: Principles and Scope," MPRA Paper 13111, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:13111
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    File URL: https://mpra.ub.uni-muenchen.de/13111/1/MPRA_paper_13111.pdf
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    Citations

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    Cited by:

    1. Jan Werner, 2012. "International perspective for a sound intergovernmental finance system in the Philippines," Philippine Review of Economics, University of the Philippines School of Economics and Philippine Economic Society, vol. 49(1), pages 149-178, June.
    2. 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.

    More about this item

    Keywords

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

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H00 - Public Economics - - General - - - General

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