Titlebook: Local Public Finance and Economics; An International Per Harry Kitchen,Melville McMillan,Anwar Shah Book 2019 The Editor(s) (if applicable)

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书目名称Local Public Finance and Economics影响因子(影响力)




书目名称Local Public Finance and Economics影响因子(影响力)学科排名




书目名称Local Public Finance and Economics网络公开度




书目名称Local Public Finance and Economics网络公开度学科排名




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书目名称Local Public Finance and Economics被引频次学科排名




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书目名称Local Public Finance and Economics年度引用学科排名




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书目名称Local Public Finance and Economics读者反馈学科排名

Constituent

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,Local Public Finance and Economics: Theory and the Practice—Introduction and Overview,sions of empirical evidence on the impact of localization/decentralization on good governance and growth are summarized. A final section introduces the two-volume series on local public governance and presents an overview of the contents of rest of this volume.

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Local Taxation,ase that do not create problems with harmonization or harmful competition between governments and are easy to administer. This leads to a strong case for property taxation, but personal income and sales taxes may also be defended at the local level, although they are generally less effective at satisfying the criteria for a good local tax.

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Property Taxation: Principles,proving mass assessment techniques. The tax rate is the second component. Local governments should be responsible for setting the local rate. Major issues include variable versus uniform tax rates; overtaxation of business properties; use of tax limits; property tax incentives; regressivity and tax relief; and treatment of special properties.

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