Council tax is levied on the occupiers of residential property to help fund the provision of local services. Individual Scottish councils set the tax rates for their area, but it is the Scottish Government that determines the tax base to which the tax rates apply. With properties still assigned...

This paper examines the fiscal and extra-fiscal effects of decentralizing the collection of Brazil's rural land tax from the federal level to local governments. Using a difference-in-differences research design, we assess the impact of local tax enforcement on revenue, land use, and...

Balán et al. (2022) evaluate the impact of "local elites" involvement in local tax collection in a large city in the Democratic Republic of Congo. Using a randomized controlled trial to vary the identities of tax collectors, they find that local elites' involvement raises tax compliance and...

The objective of this work is to analyze the impact of fiscal decentralization on the behavior of Brazilian municipal policymakers. This work uses the first three cutoffs of the transfer rules of the Municipal Participation Fund (FPM) and applies a regression discontinuity designs (RDD) to...

We investigate the welfare implications of property taxation. We apply a sufficient statistics approach that accounts for the distributional effects of tax changes at the household level within a spatial equilibrium framework. We show that equity effects are driven by price adjustments in the...

This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small- and medium-sized firms, we find that...

Requiring firms, rather than individuals, to remit sales taxes improves tax compliance. In the U.S., this shift toward firm-based remittance rules for remote purchases occurred gradually after South Dakota v. Wayfair. Using comprehensive and high-frequency local sales tax revenue data, we show...

Tax revenues are fundamental to state-building and development, particularly in the aftermath of conflict. Through the lens of the recent post-conflict experience of Colombia, this paper explores the challenges of increasing tax revenues amid violence and illicit economic activities. We study...

Neben den eigenen Steuereinnahmen bestimmt der kommunale Finanzausgleich die finanzielle Situation der Gemeinden. Die Finanzzuweisungen des Landes erhöhen die Finanzkraft der kommunalen Ebene und bewirken eine gleichmäßigere Verteilung unter den Gemeinden. Der Beitrag analysiert den Einfluss...

While administrative resources are thought to generate positive impacts on local economic conditions, most existing investigations of this relationship suffer from endogeneity concerns. Exploiting China’s Relocation Reform policies, we estimate the causal impacts of construction of new...

We develop a comprehensive dataset of state and local taxes from 2000–2015 that includes personal income taxes, property taxes, corporate income taxes, sales taxes, estate taxes and excise taxes. We illustrate how state and local taxes have changed over time, over business cycles, and to what...

Neben den eigenen Steuereinnahmen bestimmt der kommunale Finanzausgleich die finanzielle Situation der Gemeinden. Die Finanzzuweisungen des Landes erhöhen die Finanzkraft der kommunalen Ebene und bewirken eine gleichmäßigere Verteilung unter den Gemeinden. Der Beitrag analysiert den Einfluss...

To decrease the amount of packaging waste in the public space and compensate for the disposal costs, the German city of Tübingen has introduced a tax in the amount of €0.50 on disposable takeout beverage and food containers in January 2022. No tax is levied if reusable cups or plates are used...

We find that policy decisions made by elected politicians in Portuguese municipalities violate the predictions of standard microeconomic theory. Municipalities can choose a withholding rate between zero and five percent of the income tax revenue collected within their boundaries by the national...

An international tax haven is usually a low-tax jurisdiction that seeks to attract investment by foreign investors. But, there are many state and local jurisdictions within federal systems that set zero tax rates on personal or corporate income, consumption, property, and wealth in an effort to...

This paper reveals a noticeable difference between a high degree of progressivity of income-related local property tax relief versus the proportional or regressive incidence of recognition tax relief. Recognition tax relief is tax relief given to specified social sectors that recognizes either...

Our research study aims to analyze the effect of government expenditure on goods and services and capital toward regional economic growth in Indonesia. We position local tax effort as a moderating variable between economic growth and government expenditures. Using a panel data set of 24...

We consider optimal anonymous consumption taxes in situations where the magnitude of an externality varies with individuals who cause it. For instance, urban fuel consumers generate greater pollution damages compared to rural consumers, but both groups are subjected to the same fuel tax. We...

We study the impact of taxation on the location choices of individuals and tax bases in Italy. We exploit some recent tax decentralization reforms, which granted regions and municipalities greater power in setting income tax rates across brackets. Combining granular micro-level data on tax...

Die Handlungsmöglichkeiten der Gemeinden werden durch ihre Steuereinnahmen und den kommunalen Finanzausgleich bestimmt. Der Finanzausgleich steht in einem Spannungsverhältnis zur Eigenständigkeit und Selbstverantwortung der Gemeinden. Dieser Beitrag plädiert für eine stärkere Gewichtung...

Die Gemeindesteuern werden im Länderfinanzausgleich zu 75 Prozent als Finanzkraft der Länder gewertet. Die Teilanrechnung benachteiligt Länder mit unterdurchschnittlicher Gemeindesteuerkraft. Der Beitrag erläutert das Ausmaß der Verzerrungen und präsentiert eine Reformoption.

China initiated the Value-Added Tax (VAT) reform on May 1, 2016, which replaced Business Tax (BT) with VAT in an effort to reduce the burden of taxpayers and benefit enterprises and industries. China primarily levied VAT on the goods sector and BT on the service sector. With the VAT system, the...

This paper studies tax policy interaction among local governments for both mobile and immobile tax bases. We exploit exogenous changes in the local tax setting of German municipalities due to participation in state debt reduction programs to learn about the size, scope and nature of strategic...

An international tax haven is usually a low-tax jurisdiction that seeks to attract investment by foreign investors. But, there are many state and local jurisdictions within federal systems that set zero tax rates on personal or corporate income, consumption, property, and wealth in an effort to...

We find that policy decisions made by elected politicians in Portuguese municipalities violate the predictions of standard microeconomic theory. Municipalities can choose a withholding rate between zero and five percent of the income tax revenue collected within their boundaries by the national...