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  • 1
    Online Resource
    Online Resource
    Washington, D.C : The World Bank
    Language: English
    Pages: Online-Ressource (60 p)
    Edition: 2010 World Bank eLibrary
    Parallel Title: Bird, Richard M Subnational taxation in developing countries
    Abstract: This paper reviews the literature on tax assignment in decentralized countries. Ideally, own-source revenues should be sufficient to enable at least the richest subnational governments to finance from their own resources all locally-provided services that primarily benefit local residents. Subnational taxes should also not unduly distort the allocation of resources. Most importantly, to the extent possible subnational governments should be accountable at the margin for financing the expenditures for which they are responsible. Although reality in most countries inevitably falls far short of these ideals, nonetheless there are several taxes that subnational governments in developing countries could use to help ensure that decentralization yields more of the benefits it appears to promise in theory. At the local level, such taxes include property taxes and, especially for larger cities, perhaps also a limited and well-designed local business tax. At the regional level, in addition to taxes on vehicles, governments in some countries may be able to utilize any or all of the following - a payroll tax; a simple surcharge on the central personal income tax; and a sales tax, in some cases perhaps taking the form of a well-designed regional value-added tax. The “best” package for any particular country or subnational government is likely to be not only context-specific and path-dependent, but also highly sensitive to the balance struck between different political and economic factors and interests
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 2
    Language: English
    Pages: 1 Online-Ressource (35 p)
    Series Statement: World Bank E-Library Archive
    Parallel Title: Erscheint auch als Bird, Richard M Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes: Marrying Sin and Virtue?
    Abstract: Excise taxes on alcohol and tobacco have long been a dependable and significant revenue source in many countries. More recently, considerable attention has been paid to the way in which such taxes may also be used to attain public health objectives by reducing the consumption of products with adverse health and social impacts. Some have gone further and argued that explicitly earmarking excise taxes on alcohol and tobacco to finance public health expenditures-marrying sin and virtue as it were-will make increasing such taxes more politically acceptable and provide the funding needed to increase such expenditures, especially for the poor. The basic idea-tax "bads" and do "good" with the proceeds-is simple and appealing. But designing and implementing good "sin" taxes is a surprisingly complex task. Earmarking revenues from such taxes for health expenditures may also sound good and be a useful selling point for new taxes. However, such earmarking raises difficult issues with respect to budgetary rigidity and political accountability. This note explores these and other issues that lurk beneath the surface of the attractive concept of using increased sin excises on alcohol and tobacco to finance "virtuous" social spending on public health
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 3
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.18
    Keywords: Taxation
    Abstract: Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes. In practice, however, property tax reforms have often proved to be difficult to carry out successfully. This paper discusses why property taxes are particularly challenging to reform and suggests several ways in which efforts to reform this tax may become more successful in the future. After a brief introductory section on the ‘disconnect’ between the economics and the politics of property tax reform, Section 2 summarizes recent experiences in five OECD countries with property tax reform. Against this background, Section 3 sets out the key elements of a good property tax reform and Section 4 discusses several aspects of property tax reform that seem to have derailed or distorted reforms in practice. Unfortunately, some of the solutions countries have adopted to deal with such problems are themselves problematic, either because they do not really solve the problem or because they hamper rather than work towards the establishment of a good property tax. Fortunately, as Section 5 outlines, it is possible to devise strategies for property tax reform that incorporate more acceptable solutions to most problems. As Section 6 concludes, good property tax reform is not easy. But it can definitely be achieved if an appropriately designed reform package is properly introduced and implemented.
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  • 4
    ISBN: 9781781007617
    Language: English
    Pages: 1 Online-Ressource (x, 440 p) , ill., maps
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Fiscal fragmentation in decentralized countries
    DDC: 336.3
    RVK:
    Keywords: Dezentralisierung ; Finanzbeziehungen ; Subsidiarität ; Solidarität ; Welt ; Intergovernmental fiscal relations ; Decentralization in government ; Electronic books ; Aufsatzsammlung ; Dezentralisation ; Fiskalpolitik ; Dezentralisation ; Fiskalföderalismus ; Subsidiaritätsprinzip ; Solidarität ; Fiskalpolitik ; Dezentralisation
    Abstract: pt. 1. Introduction -- pt. 2. Federal industrial countries -- pt. 3. New federal countries -- pt. 4. Countries in transition -- pt. 5. Developing countries -- pt. 6. Postconflict.
    Abstract: Most countries, developed and developing, are fiscally decentralized with regional and local governments of varying importance. In many of these countries, some of these sub-national governments differ substantially from others in terms of wealth, ethnic, religious, or linguistic composition. This book considers how fiscal arrangements may strengthen or weaken national solidarity and the effectiveness with which public services are provided. In particular, the nation's ability to cope with changes created by decentralization is explored
    Note: Includes bibliographical references and index
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  • 5
    ISBN: 9781783474332
    Language: English
    Pages: 1 Online-Ressource (ix, 453 pages) , diagrams
    Series Statement: Studies in fiscal federalism and state-local finance
    Series Statement: Edward Elgar E-Book Archive
    Series Statement: Studies in fiscal federalism and state-local finance series
    Parallel Title: Erscheint auch als Taxation and development
    DDC: 336.2
    RVK:
    Keywords: Besteuerungsprinzip ; Steuerpolitik ; Entwicklung ; Entwicklungsländer ; Economic development ; Taxation ; Electronic books ; Festschrift ; Internationales Steuerrecht
    Abstract: Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data. -- The contributors demonstrate the critical importance of considering tax issues within the specific context of each country, taking into account not only the level and structure of its economic development but also its history, regional location, and political institutions. Individual chapters cover a range of issues both past and present, and offer insightful recommendations for future research and policy implementation. While a great deal of work has been done on the subject in recent decades, this comprehensive book reveals just how much more we have to learn. -- Taxation and Development will be of great interest to scholars and researchers of economics in general and in particular, taxation, development and public sector economics.
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  • 6
    ISBN: 9781786435309
    Language: English
    Pages: 1 Online-Ressource (viii, 501 Seiten)
    Series Statement: Studies in fiscal federalism and state-local finance
    Series Statement: Elgaronline
    Series Statement: Edward Elgar books
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als
    DDC: 352.4091724
    Keywords: Intergovernmental fiscal relations Developing countries ; Finance, Public Developing countries ; Local finance Developing countries ; Decentralization in government Developing countries ; Decentralization in government ; Electronic books
    Abstract: Contents: Preface -- Part I Why decentralization matters -- 1. Fiscal decentralization 101 -- 2. Has decentralization worked? -- Part II Decentralizing expenditures -- 3. Expenditure assignment and management -- 4. Decentralizing and financing infrastructure -- Part III Financing local government: the key to the puzzle -- 5. Financing local and regional government -- 6. Taxing land and property -- 7. Intergovernmental transfers -- Part IV Summing up -- 8. Financing metropolitan areas -- 9. Giving decentralization a chance -- References -- Index.
    Abstract: As experience with decentralization has accumulated, perceptions of both the problems that often accompany decentralization and the best ways to deal with them have evolved. This book draws on experiences in developing countries to bridge the gap between the conventional textbook treatment of fiscal decentralization and the actual practice of subnational government finance. The extensive literature about the theory and practice is surveyed, and longstanding problems and new questions are addressed. There is no simple or single way to get decentralization right. To be successful, scholars of fiscal decentralization must pay close attention to the unique political, economic, and institutional context and objectives in each country. The authors focus on the key choices that must be made in decentralizing, on how economic and political factors shape the choices that countries make, and on how, by paying more attention to the need for a more comprehensive approach and the critical connections between different components of decentralization reform, everyone involved might get more for their money. Bahl and Bird have created a valuable resource for scholars, students, and practitioners from economics, public administration and management, planning, policy analysis, and political science
    URL: Volltext  (Deutschlandweit zugänglich)
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 7
    Article
    Article
    Associated volumes
    In:  Decentralization, local governments, and markets (1990), Seite 394-410 | year:1990 | pages:394-410
    ISBN: 0198286872
    Language: Undetermined
    Titel der Quelle: Decentralization, local governments, and markets
    Publ. der Quelle: Oxford [u.a.] : Clarendon Press [u.a.], 1990
    Angaben zur Quelle: (1990), Seite 394-410
    Angaben zur Quelle: year:1990
    Angaben zur Quelle: pages:394-410
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  • 8
    Article
    Article
    Associated volumes
    In:  Market reform in Vietnam (1999), Seite 153-178 | year:1999 | pages:153-178
    ISBN: 1567202888
    Language: Undetermined
    Titel der Quelle: Market reform in Vietnam
    Publ. der Quelle: Westport, Conn. [u.a.] : Quorum Books, 1999
    Angaben zur Quelle: (1999), Seite 153-178
    Angaben zur Quelle: year:1999
    Angaben zur Quelle: pages:153-178
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  • 9
    Article
    Article
    Associated volumes
    In:  China's great economic transformation (2011), Seite 429-466 | year:2011 | pages:429-466
    ISBN: 0521712904
    Language: Undetermined
    Titel der Quelle: China's great economic transformation
    Publ. der Quelle: Cambridge [u.a.] : Cambridge Univ. Press, 2011
    Angaben zur Quelle: (2011), Seite 429-466
    Angaben zur Quelle: year:2011
    Angaben zur Quelle: pages:429-466
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  • 10
    Article
    Article
    Associated volumes
    In:  Fiscal decentralization in developing countries (1998), Seite 172-205 | year:1998 | pages:172-205
    ISBN: 0521641438
    Language: English
    Titel der Quelle: Fiscal decentralization in developing countries
    Publ. der Quelle: Cambridge [u.a.] : Cambridge Univ. Press, 2000
    Angaben zur Quelle: (1998), Seite 172-205
    Angaben zur Quelle: year:1998
    Angaben zur Quelle: pages:172-205
    Note: In: Fiscal decentralization in developing countries
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