State Taxation and Economic Development
Author: Roger J. Vaughan
Publisher: Council of State Policy & Planning Agencies
Published: 1921
Total Pages: 1314
ISBN-13:
DOWNLOAD EBOOK →Author: Roger J. Vaughan
Publisher: Council of State Policy & Planning Agencies
Published: 1921
Total Pages: 1314
ISBN-13:
DOWNLOAD EBOOK →Author: OECD
Publisher: OECD Publishing
Published: 2010-11-03
Total Pages: 157
ISBN-13: 9264091084
DOWNLOAD EBOOK →This report investigates how tax structures can best be designed to support GDP per capita growth.
Author: Michael Barker
Publisher: Duke University Press
Published: 1983
Total Pages: 308
ISBN-13: 9780822305354
DOWNLOAD EBOOK →This volume discusses the problems of state governments in coping with contemporary issues of redesigning taxation policies to encourage economic growth.
Author: Deborah Brautigam
Publisher: Cambridge University Press
Published: 2008-01-10
Total Pages: 261
ISBN-13: 1139469258
DOWNLOAD EBOOK →There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Author: David Brunori
Publisher: The Urban Insitute
Published: 2005
Total Pages: 164
ISBN-13: 9780877667261
DOWNLOAD EBOOK →Author: David Brunori
Publisher: The Urban Insitute
Published: 1998
Total Pages: 252
ISBN-13: 9780877666813
DOWNLOAD EBOOK →State tax systems have generally not changed dramatically over the last 50 years, yet they are facing profound challenges. Increased international trade, the advent of electronic commerce, evolving federal-state relations, and interstate competition are just some of the developments that will have a powerful influence on how states collect revenue. This collection of essays from leading tax scholars addresses a wide variety of issues concerning the major sources of state tax revenue and provides insight into what has worked in the past and what will or will not work in the future.
Author: Willi Leibfritz
Publisher: OECD
Published: 1997
Total Pages: 144
ISBN-13:
DOWNLOAD EBOOK →This paper reviews the theoretical and empirical literature on the effects of taxation on economic performance, adds marginally to the empirical literature, and draws conclusions for tax policy in OECD countries.
Author: David Merriman
Publisher:
Published: 2018-09-05
Total Pages: 0
ISBN-13: 9781558443778
DOWNLOAD EBOOK →Economist David Merriman of the University of Illinois at Chicago reviews more than 30 individual studies in the most comprehensive assessment of tax increment financing (TIF) with practical recommendations for policy makers and practitioners. The report finds that while TIF has the potential to draw investment into neglected places, it has not accomplished the goal of promoting economic development in most cases. First implemented in the 1950s, TIF funds economic development within a defined district by earmarking increases in future property tax revenues that result from increases in real estate values in the district. The tax revenue can be used for public infrastructure or to compensate private developers for their investments, but TIF is prone to several pitfalls: it often captures some revenues that would have been generated through normal appreciation in property values, it can be exploited by cities to obtain revenues that would otherwise go to overlying government entities such as school districts, and it can make cities' financial decisions less transparent by separating them from the normal budget process. The report recommends several ways that state and local policy makers can reform TIF practices going forward.