scholarly journals On the Impact of Local Taxes in a Set Cover Game

2010 ◽  
pp. 2-13 ◽  
Author(s):  
Bruno Escoffier ◽  
Laurent Gourvès ◽  
Jérôme Monnot
Keyword(s):  
Set Cover ◽  
Local Taxes ◽  
The Impact

scholarly journals The Impact of an Aging Rural Population on Local Tax Structures

1995 ◽  
Vol 24 (2) ◽  
pp. 174-184
Author(s):  
Timothy W. Kelsey ◽  
Stephen M. Smith ◽  
A.E. Luloff
Keyword(s):  
Economic Development ◽  
Elderly Population ◽  
Telephone Survey ◽  
The Elderly ◽  
Direct Role ◽  
Local Taxes ◽  
Critical Effect ◽  
The Impact ◽  
The Relationship ◽  
Tax Structures

The growing American retired population increasingly is viewed for its economic development potential. The relationship between the elderly and local taxes may have a critical effect on this potential, however. This paper examines the local tax implications of an increasing elderly population in communities prohibiting tax referenda. In such communities, citizens have no direct role in tax decisions. The elderly's attitudes towards different local taxes are examined using telephone survey data, before using aggregate data to investigate the relationship between the elderly and the specific taxes used in communities. The results suggest that a high proportion of elderly do not affect the mix of local taxes, but that an increasing proportion does have an influence.

scholarly journals Economic Growth : The Impact of Zakat Funds and Tax on Business Capital

IKONOMIKA ◽  
2020 ◽  
Vol 5 (2) ◽  
pp. 141-156
Author(s):  
Sri Dewi Anggadini (Universitas Komputer, Indonesia) ◽  
Surtikanti Surtikanti (Universitas Komputer, Indonesia) ◽  
Faez M. Hassan (Mustansiriyah University, Iraq)
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Statistical Analysis ◽  
Data Processing ◽  
Multiple Regression Analysis ◽  
Distribution Data ◽  
Regression Equations ◽  
West Java ◽  
Local Taxes ◽  
The Impact

This study aims to determine the effect of Zakat Funds and Tax on Business Capitales on Economic Growth. The population in this study is the data of the Province of West Java from 2010 to 2017 where the economic growth report, Tax on Business Capital report and zakat fund distribution report are used.   The sample taken by the author in this study is the Zakat Fund Distribution Data, Tax on Business Capital Data and the Gross Regional Domestic Product (PDRB) data of West Java Province from 2010 to 2017. Researchers used multiple statistical analysis and correlation methods. To obtain more accurate results in multiple regression analysis, classic assumption testing is executed so that the results obtained are regression equations. The results of the study show that the Zakat Fund Distribution and Tax on Business Capital data have a significant effect on economic growth. Based on data processing, it shows that the distribution of zakat funds and local taxes simultaneously in providing an influence on economic growth variables of 76%. While the rest of 100% - 76% = another 24%  is the influence of other variables not examined in this study.Keywords : Zakat Funds; Tax on Business Capital; Economic Growth

THE IMPACT OF INDUSTRY ON LOCAL TAXES—A SIMPLE MODEL

1963 ◽  
Vol 16 (2) ◽  
pp. 137-146
Author(s):  
HAROLD M. GROVES ◽  
JOHN RIEW
Keyword(s):  
Simple Model ◽  
Local Taxes ◽  
The Impact

The impact of local taxes on public school performance: the case of Pennsylvania

2006 ◽  
Vol 13 (7) ◽  
pp. 423-426 ◽  
Author(s):  
Tin–Chun Lin ◽  
Shakil Quayes
Keyword(s):  
Public School ◽  
School Performance ◽  
Local Taxes ◽  
The Impact

scholarly journals THE DIRECTIONS FOR STRENGTHENING THE FINANCIAL AUTONOMY OF LOCAL SELF-GOVERNMENT BODIES IN UKRAINE UNDER DECENTRALIZATION

2021 ◽  
Author(s):  
Yaroslav Pylypenko ◽  
◽  
Dmytro Nelipa ◽  
Keyword(s):  
Real Estate ◽  
Income Tax ◽  
Financial System ◽  
Personal Income ◽  
Personal Income Tax ◽  
Financial Autonomy ◽  
Local Taxes ◽  
Estate Property ◽  
Local Budget ◽  
The Impact

The purpose of the article is to analyze the impact of decentralization on the local financial system of Ukraine and developing the recommendations for strengthening the financial autonomy of local self-government bodies. By writing the article, the following basic methods of research were used: the methods of abstraction, generalization, induction, deduction, synthesis were applied in the study of the role and place of local budget in the financial system of the state, as well as the system method. The object of research is theoretical and practical aspects of decentralization in the framework of the transformational change of the system of local self-government in Ukraine. Practical implications. The article examines the impact of administrative and financial decentralization processes on the local financial system of Ukraine. It defines the main transformational changes in the local financial system because of the implementation of the restructuring measures. It identifies the risks that affect the financial autonomy of local self-government bodies, and, in particular, the formation of local budget revenues under decentralization: formation of local budget revenues from personal income tax; reduction of income of certain territorial communities as a result of cancellation of the gasoline excise duty income to local budgets; insignificant or missing tax revenues from public utilities; imperfect mechanism for administration of real estate tax and land fees. There are the measures suggested to minimize these risks. In particular, it is necessary to: change the procedure for personal income tax charge (at the place of residence of the natural person); to enhance the control over the effective use of funds by the public utilities; to take stock of all real estate property as well as to make changes to the process of immovable property tax administration other than land tax, in particular, in the taxable base (establishment of the taxable base in terms of market or estimated value of real estate property). Conclusions. Institutional restructuring of the national system of local taxes and fees under decentralization should be considered in the context of building the model of local taxation, in terms of which the powers of local self-government bodies will include the right to introduce a list of local taxes and fees, and tax rates in accordance with the limits established by the law.

The Impact of School Finance Reforms on Local Tax Revenues

2020 ◽  
Vol 110 ◽  
pp. 416-418
Author(s):  
Patrick Bayer ◽  
Peter Q. Blair ◽  
Kenneth Whaley
Keyword(s):  
Public Finance ◽  
Event Study ◽  
Study Design ◽  
School Finance ◽  
Social Scientists ◽  
Local Taxes ◽  
Tax Revenues ◽  
Potential Source ◽  
New Instrument ◽  
The Impact

For many applications in public finance, it is difficult to find a source of exogeneous variation in local taxes. In this paper we use an event study design to show that the school finance reforms are one potential source of exogenous variation in taxes. This new instrument enlarges the tool kit for applied economists and other social scientists studying public finance and education.

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