Local Taxation: Principles and Scope

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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Year of publication:	1995
Authors:	Spahn, Paul Bernd
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	local taxation \| principles of taxation \| accountability \| regional equity \| benefit-tax link \| long-term efficiency \| non-distortion

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H71 - State and Local Taxation, Subsidies, and Revenue ; H00 - Public Economics. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005836995