scholarly journals Alternative Forms of Taxation to Achieve Equitable Levels of Educational Expenditures

1973 ◽  
Vol 5 (2) ◽  
pp. 7-13
Author(s):  
Fred C. White ◽  
Bill R. Miller
Keyword(s):  
Local Government ◽  
Low Income ◽  
Public Services ◽  
Local Level ◽  
Property Tax ◽  
Property Taxes ◽  
Real Property ◽  
Government Services ◽  
Educational Expenditures ◽  
Low Income Families

Pressures are increasing for reforms in financing of local government services. At the local level, the property tax is a major source of concern. Two major charges leveled against the property tax are (1) that the property tax is regressive and (2) that financing local government services through the property tax leads to inequities in services received.The charge that the property tax is regressive stems from the fact that it is a tax on wealth and not on income. The amount of real property owned by a person is not necessarily proportional to his ability to pay taxes. Several studies have shown that property taxes are regressive; i.e., that low-income families pay a greater percentage of their income for public services than do middle- and upper-income families.

Income Redistributive Effects of State and Local Fiscs: Connecticut, a Case Study

1973 ◽  
Vol 1 (4) ◽  
pp. 372-387 ◽  
Author(s):  
A. T. Eapen ◽  
Ana N. Eapen
Keyword(s):  
Low Income ◽  
Local Governments ◽  
Property Tax ◽  
Tax Structure ◽  
Tax Progressivity ◽  
Transfer Payments ◽  
Low Income Families ◽  
State And Local ◽  
Redistributive Effects

Regardless of the alternative assumptions used to allocate taxes and benefits from expenditures of Connecticut state and local governments in 1967, this study shows that the incidence of taxes is regressive while that of expenditures is progressive. The regressivity of the tax structure is overwhelmingly due to the regressivity of the property tax. Progressivity of expenditures stems chiefly from transfer payments, housing, and hospitals which benefit primarily low-income families. On the basis of reasonable assumptions, it is shown that the state and local fiscs bring about, on the average a net redistribution of a mere two percent of income from families with annual incomes of $12,000 and above to those below that level.

scholarly journals LEGAL AND THEORETICAL ASPECTS OF PROPERTY TAXES

2016 ◽  
Vol 2627 (34) ◽  
pp. 195-222
Author(s):  
Agnieszka Żywicka ◽  
Tomasz Wołowiec
Keyword(s):  
Property Tax ◽  
Market Value ◽  
Property Taxes ◽  
Ad Valorem Tax ◽  
Property A ◽  
Real Property ◽  
Personal Property ◽  
The Government ◽  
Special Assessment ◽  
Fair Market Value

A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects), and intangible prop-erty. Real property (also called real estate or realty) means the combination of land and improvements. Under a property tax system, the government requires and/or performs an appraisal of the monetary value of each property, and tax is assessed in proportion to that value. Forms of property tax used vary among countries and jurisdictions. Real property is often taxed based on its classification. Classification is the grouping of properties based on similar use. Properties in different classes are taxed at different rates. Examples of different classes of property are residen-tial, commercial, industrial and vacant real property. A special assessment tax is sometimes confused with property tax. These are two distinct forms of taxation: one (ad valorem tax) relies upon the fair market value of the property being taxed for justification, and the other (special assessment) relies upon a special enhance-ment called a “benefit” for its justification

scholarly journals PENGELOLAAN PENGADUAN MASYARAKAT KOTA BEKASI (BEKASI CITY PUBLIC COMPLAINTS MANAGEMENT )

1969 ◽  
Vol 10 (3) ◽  
Author(s):  
Witra Apdhi Yohanitas dan Teguh Henry Prayitno
Keyword(s):  
Local Government ◽  
Public Services ◽  
Good Governance ◽  
Management Model ◽  
The Public ◽  
Government Services ◽  
The Government ◽  
The Right ◽  
The City ◽  
Descriptive Method

One manifestation of good governance is the availability of infrastructure that providing information and take into account of people's expectations, so that it can be used to improvethe performance of government services. Basically, public has the right to use the complaints media if the performance of the government is not in line with public prospects. By giving an example of complaints managements and policiesthat are applied in the city of Bekasi as a benchmark that can be copied or replicated in other agencies. This study utilize exploratory descriptive method that link with regulationin order to explain the complaint in a straightforward and structured. Bekasi city has packed a system of provision of information and public complaints by utilizing technology which is the website and the SMS center. In addition, to support the success of the public services, Bekasi provides clear rules related to the provision of information and public complaints, and organizingtransparency complaint data and simple management. Model that performed by Bekasi Local Government is quite simple, therefore it can be duplicated/ replicated in other local governments.Keywords: complaint management, Bekasi City, website, sms center, community expectationsSalah satu wujud pemerintahan yang baik adalah tersedianya sarana dan prasarana untuk pemberian informasi, mendengar dan memperhatikan harapan masyarakatsehingga dapat menjadi perbaikan pelayanan dan kinerja pemerintah.Masyarakat berhak menggunakan media pengaduan jika kinerja pemerintah tidak sesuai dengan harapannya. Pemberian contoh pola pengaduan yang diterapkan di kota Bekasi dan memberikan beberapa contoh kebijakan yang ditempuh agar pengelolaan pengaduan yang diterapkan dapat berjalan sesuai dengan yang diinginkan diharapkan pengelolaan pengaduan kota Bekasi dapat menjadi pembanding yang dapat dicontoh atau direplikasi instansi lain.Melalui Metode deskriptif eksploratifterhadap peraturan dipilih untuk menjelaskan pengaduan secara lugas dan terstruktur. Kota Bekasi telah mengemas suatu sistem pelayanan penyediaan informasi dan pengaduan masyarakat dengan memanfaatkan sarana teknologi yaitu situs web dan sms center.Selain itu, untuk menunjang keberhasilan pelayanannya, kota Bekasi memberikan aturan yang jelas terkait pemberian informasi dan pengaduan masyarakat, dan melakukan transparansi data pengaduan serta manajemen yang sederhana. Model yang dilakukan cukup sederhana, maka pengelolaan pengaduan yang dilakukan oleh kota Bekasi dapat ditiru/ direplikasi didaerah lain.Kata Kunci: pengelolaan pengaduan, Kota Bekasi, situs web, sms center, harapan masyarakat

Use and Perceptions of the Availability of Local Government and Nonprofit Services in Diverse Urban Settings

2019 ◽  
Vol 48 (5) ◽  
pp. 975-997
Author(s):  
Khaldoun AbouAssi ◽  
Lewis Faulk ◽  
Long Tran ◽  
Lilli Shaffer ◽  
Minjung Kim
Keyword(s):  
Local Government ◽  
Administrative Data ◽  
Local Level ◽  
Community Level ◽  
Demand Side ◽  
Individual Level ◽  
Government Services ◽  
Nonprofit Theory ◽  
Perceived Access ◽  
The Relationship

This analysis tests fundamental nonprofit theory using individual-level demand-side data, which complements existing studies that have relied on organizational- and community-level variables alone. We use survey and administrative data to test the relationship between individuals’ perceptions and use of local government services and their reported use of nonprofit services, controlling for the density of organizations around respondents’ addresses. Individuals who report being better served by government services are significantly more likely to report using nonprofit services—while individuals who report being unserved by government are also less likely to report access to nonprofits, despite the actual density of organizations around them. These findings support theories of interdependence between government and nonprofit sectors. However, income-based disparities in perceived access to nonprofit services highlight persistent gaps in serving all individuals on the local level.

Raising local revenue: The use and adequacy of voluntary property taxes in arkansas

2017 ◽  
Vol 29 (4) ◽  
pp. 498-521
Author(s):  
Kim U. Hoffman ◽  
Joseph Yuichi Howard
Keyword(s):  
Local Governments ◽  
Public Services ◽  
Property Tax ◽  
The State ◽  
Property Taxes ◽  
Revenue Source ◽  
Local Revenue ◽  
Expenditure Data ◽  
State And Local

AbstractWith the late-2000s recession, state and local governments have struggled to find the necessary revenue to sustain citizens' demands of governmental services. One potential revenue source is to allow the citizens' themselves to choose the services to fund through the usage of voluntary taxes. Counties and cities in Arkansas have the authority to levy a voluntary property tax to support specific public services. In this study, we explore the prevalence and adequacy of the voluntary property tax by local governments in Arkansas. We identify 58 different voluntary taxes used in 27 counties and 17 cities throughout the state. Moreover, using revenue and expenditure data, we find the tax to be a significant revenue source for several county programs.

A Model for Connected E-Government in the Digital Age

2019 ◽  
pp. 233-243
Author(s):  
Qiuyan Fan
Keyword(s):  
Local Government ◽  
Information Integration ◽  
Local Level ◽  
Third Party ◽  
Government Services ◽  
It Architecture ◽  
Proposed Model ◽  
Digital Channels ◽  
Delivery Approach

Local government in Australia plays an important role in local economies and communities. The chapter reviews e-government development at the local level in Australia and proposes a connected e-government model that aims to increase the quality of government services and improve the effectiveness of local government operations. A framework for developing more connected and responsive e-government at the local level is of paramount importance. Connected government requires not only a user-centric focus for the development of e-government services but also government business process and information integration. Reusable services and connected IT architecture are essential characteristics of connected e-government. The proposed model links to third party efforts, which provides more effective way of developing a more connected e-government by potentially breaking down bureaucratic barriers. As technology evolves, people are demanding access to local government via digital channels. The proposed model adopts an integrated multichannel service delivery approach to connected e-government.

scholarly journals Inclusive Development Approach to Urban Water Services in Jakarta

2021 ◽  
Vol 940 (1) ◽  
pp. 012022
Author(s):  
D E Purba ◽  
N Arrania ◽  
M Syamila ◽  
D Pranaya ◽  
D E Kusumawardhani
Keyword(s):  
Local Government ◽  
Low Income ◽  
Inclusive Development ◽  
Clean Water ◽  
Water Services ◽  
Piped Water ◽  
Urban Contexts ◽  
Low Income Families ◽  
The Government ◽  
Development Approach

Abstract The lack of a reliable piped water network in Jakarta causes the ongoing exploitation of groundwater. Thus, the government should provide inclusive clean water for all residents. This study aims to review the literature on the inclusive development approach on water services across urban contexts to provide recommendations for the local government. Since the inclusive development approach to water and sanitation is relatively new, the study employs a narrative review method to learn best practices from several cities across the globe. Studies showed that other cities faced a similar problem in providing piped water systems, leading to the reliance on groundwater sources. Some recommendations can be drawn from the study. First, the local government should increase water supply by piped water networks to low-income families in poor neighbourhoods. Second, subsidizing the poor should also be included in the system. Third, strict rules and regulations on groundwater use should also be applied to all to save water and the environment. Fourth, the collaboration between citizens and the government by encouraging community participation in decision making can empower citizens, especially women, to increase their knowledge on water use and their right to have clean water.

scholarly journals The Need for Standards - Tools for Transparency and Open Data (The Case of the Republic of Moldova)

2018 ◽  
Vol 331 ◽  
pp. 219-226
Author(s):  
Alexandru Petrov ◽  
Cristina Petrov
Keyword(s):  
Local Government ◽  
Public Services ◽  
Local Level ◽  
Open Data ◽  
Transformation Process ◽  
Published Data ◽  
Republic Of Moldova ◽  
The Republic ◽  
The Government ◽  
Access To Data

The Government must make transparency and open data a key priority, as it encourages responsibility, drives development in public services by informing choice, and stimulates innovation and growth. The move to greater openness and transparency is part of a transformation process. Due to nonexistence of transparency standards at the local level, the municipalities’ websites differ in terms of structure and published data. These conditions do not provide sufficient access to data of citizens’ interest. Also, there is neither predictability in searching data, nor they can be compared or processed. Our main objective is identifying and establishing standards for transparency and open data, that will be useful for citizens, as well as accepted and applied by all local government units.

Sign in / Sign up

Export Citation Format

Share Document