Local Revenue Diversification: User Charges, Sales Taxes, and Income Taxes

2012 ◽  
Author(s):  
David L. Sjoquist ◽  
Rayna Stoycheva
Keyword(s):  
Income Taxes ◽  
Revenue Diversification ◽  
User Charges ◽  
Local Revenue ◽  
Sales Taxes

Udziały jednostek samorządu terytorialnego w podatkach państwowych

Studia BAS ◽  
2021 ◽  
Vol 1 (65) ◽  
pp. 147-169
Author(s):  
Katarzyna Wójtowicz
Keyword(s):  
Fiscal Federalism ◽  
Final Section ◽  
National Income ◽  
Income Taxes ◽  
Local Revenue ◽  
Advantages And Disadvantages ◽  
Different Types ◽  
Fiscal Efficiency ◽  
Tax Sharing ◽  
Basic Features

The aim of this paper is to explore the rationale for the reform of the shares of local government units (LGUs) in national income taxes in Poland as well as to evaluate the selected proposals for changes in this area. The paper begins by outlining the definition and the basic features of tax sharing in the context of fiscal federalism. The next section provides an overview of the tax shares operating in some OECD countries. The main part of the article focuses on the key principles of the tax sharing system in Poland. The author briefly examines the fiscal efficiency of this source of local revenue in different types of Polish LGUs and the most significant dysfunctions of Polish local tax shares. The final section investigates the most important proposals for the reform of tax sharing and discusses their advantages and disadvantages.

Searching for a Tolerable Tax

2016 ◽  
Vol 45 (5) ◽  
pp. 678-700 ◽  
Author(s):  
Denvil Duncan ◽  
Venkata Nadella ◽  
Ashley Clark ◽  
Stacey Giroux ◽  
John Graham
Keyword(s):  
Road Construction ◽  
Income Taxes ◽  
Policy Implications ◽  
User Fees ◽  
Tax Rates ◽  
Fuel Tax ◽  
Sales Taxes ◽  
Public Acceptability ◽  
User Fee ◽  
Nationally Representative

A growing number of states are pursuing strategies to combat declining fuel tax revenue and fund road construction and maintenance, including the use of sales taxes, income taxes, and tolls; raising fuel tax rates; and adopting road mileage user fees. We use data from a nationally representative survey to compare public acceptability of a mileage user fee with each of these alternative revenue mechanisms. We find that support for the revenue options varies from 13.4 percent for income taxes to 33.8 percent for tolls, with higher gasoline tax rates, mileage user fees, and sales taxes in the middle. The evidence also points to stronger intensity of opposition than intensity of support across all alternatives. Finally, we find that, conditional on opposition to the mileage user fee, public acceptability is highest for tolls, followed by higher fuel taxes, sales taxes, and income taxes. Policy implications are discussed.

scholarly journals Tax Revenue Diversification in Indonesia

2021 ◽  
Vol 22 (1) ◽  
pp. 48-58
Author(s):  
Jefrio Martiyus
Keyword(s):  
Panel Data Analysis ◽  
Income Taxes ◽  
Tax Revenue ◽  
Revenue Diversification ◽  
Capita Expenditure ◽  
Revenue Sources ◽  
The Usa ◽  
Per Capita ◽  
The Government ◽  
Economic Constraints

State finances are a vital issue that is still being debated among scholars. This paper focuses on revenue diversification issues affecting the variables in this study, discussed by Deborah A Carrol in the USA. Some researchers believe that revenue diversification is an alternative path to stabilize state accounts in a crisis. Furthermore, diversification can also capture policy reactions to political and economic constraints. Using panel data analysis, it was found that four significant variables affected the tax revenue diversification, including average monthly salaries, per capita expenditure, homeownership, and the Gini Ratio. This study uncovered that Indonesia's tax revenue sources were not diverse, with more than 47 percent coming from income taxes. In theory, this condition should get more attention from the government because the more diverse the revenue, the more stable the government account becomes.

Die Politische Ökonomik der Besteuerung

2012 ◽  
Vol 13 (1-2) ◽  
pp. 116-136 ◽  
Author(s):  
Lars P. Feld ◽  
Christoph A. Schaltegger
Keyword(s):  
Tax Competition ◽  
Direct Democracy ◽  
Income Taxes ◽  
Personal Income ◽  
The Political ◽  
Government Revenue ◽  
User Charges ◽  
Government Financing ◽  
Benefit Principle ◽  
Swiss Cantons

AbstractBased on a survey of the literature on the political economics of taxation we analyze in this paper with data for Switzerland which tax instruments are less intensively used when tax policy is restricted by tax competition and direct democracy. Both institutions restrict government revenue according to our results. In particular, Swiss cantons finance their government activities less by broad-based taxes, like personal income taxes, than by user charges. Both institutions thus enforce a stronger government financing according to the benefit principle instead of the ability to pay principle.

scholarly journals The Demand for Maine Resident Hunting and Fishing Licenses

1980 ◽  
Vol 9 (2) ◽  
pp. 27-31 ◽  
Author(s):  
Stephen D. Reiling ◽  
Alan S. Kezis ◽  
Gregory K. White
Keyword(s):  
Budget Deficit ◽  
Income Taxes ◽  
Operating Costs ◽  
Inland Fisheries ◽  
Sales Taxes ◽  
Hunting And Fishing

The Maine Department of Inland Fisheries and Wildlife is currently in the throes of a budgetary crisis. Negotiated employee salary increases and the general inflationary trend of the 1970's have resulted in significant increases in operating costs. The Department, like many of its counterpart agencies in other states, is funded primarily from dedicated revenues collected from the sale of hunting and fishing licenses. Since there are no built-in adjustments for inflation in license fees, as there are in sales taxes or even income taxes. Department revenues have not kept pace with costs. As a result, the Department is projecting a budget deficit of around one million dollars for FY 1980–81.

scholarly journals Alternate Local Revenue Sources: User Charges

1982 ◽  
Vol 11 (1) ◽  
pp. 83-92
Author(s):  
Judith N. Collins
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Local Level ◽  
Property Tax ◽  
Total Revenue ◽  
User Charges ◽  
Local Revenue ◽  
Revenue Sources

User charges were the second most important source of local government own source revenue in 1977. Local governments in 1977 collected $19 billion in user charges, such as admission fees. This represented 16 percent of total revenue from own sources. The biggest revenue producer at the local level, the property tax, accounted for half of all locally raised revenue.

Implementing Property-Tax Reform in Transitional Countries: The Experience of Albania and Poland

1994 ◽  
Vol 12 (3) ◽  
pp. 319-331 ◽  
Author(s):  
R Kelly
Keyword(s):  
Local Governments ◽  
Tax Reform ◽  
Fiscal Decentralization ◽  
Property Tax ◽  
Property Taxes ◽  
User Charges ◽  
Local Revenue ◽  
Transitional Countries ◽  
Eastern European Countries ◽  
Primary Base

Central and Eastern European countries are undergoing a radical transformation from command to market economics. Although priority has focused on privatisation, these countries have intitiated extensive political and fiscal decentralization. Despite the recent establishment of new local governments, these countries arc struggling to develop rapidly the legislative and administrative foundations related to expenditure and revenue responsibilities, control of state-owned assets, and the relationship between regional and central governments. One remaining obstacle to effective decentralization is the lack of adequate local revenue. Although there is a wide diversity in the structure of local revenue systems, theory and experience indicate that user charges and property taxes traditionally provide the primary base for an effective and stable local revenue system. This paper focuses on the important role which property taxation can play in providing the foundation for stable local revenue systems in the transitional countries. The paper begins with a brief summary of the current international experience with property tax reform. These international lessons are then applied to two transitional countries, namely Poland and Albania.

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