California’s State and Local Revenue Structure After Proposition 13: Is Denial the Appropriate Way to Cope?

2013 ◽  
Author(s):  
Robert W Wassmer
Keyword(s):  
Proposition 13 ◽  
Local Revenue ◽  
Revenue Structure ◽  
State And Local

Impact of Local Government Revenue Structure on Income Growth and Employment in Croatia

2018 ◽  
Vol 16 (2) ◽  
pp. 395-411
Author(s):  
Saša Drezgić ◽  
Maja Grdinić ◽  
Helena Blažić
Keyword(s):  
Local Government ◽  
Central Government ◽  
Income Taxation ◽  
Income Growth ◽  
Government Revenue ◽  
Local Revenue ◽  
Revenue Structure ◽  
Most Probable Explanation ◽  
Personal Income Taxation ◽  
Government Level

The paper researches effects of local government revenue structure on income growth and employment in Croatia. The results confirm highly positive and significant effects of personal income taxation. This differs dramatically from the previous research based on central government level, which show that property and consumptions taxes are growth-friendly. The most probable explanation of such results could be in narrow revenue structure defined by the vertical fiscal equalisation and the fact that particular local revenue structure does not affect competitiveness in the same way as overall revenue structure of the country.

State and Local Government Fiscal Constraints: Public Sector and Private Sector Effects

1984 ◽  
Vol 12 (4) ◽  
pp. 425-456 ◽  
Author(s):  
William F. Fox ◽  
Kenneth E. Quindry
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Economic Effect ◽  
Economic Effects ◽  
Fiscal Constraints ◽  
Tax Relief ◽  
Revenue Structure ◽  
State And Local Government ◽  
State And Local ◽  
Degree Of Restraint

The Tennessee Econometric Model is employed to simulate the effects of alternative fiscal limits on a state economy. Limits modelled on those currently in effect in California, Colorado, New Jersey, and Tennessee are applied using both an elastic and an inelastic revenue structure. Economic and fiscal effects depend on the elasticity of the revenue structure, the coverage of the limits, the degree of restraint imposed by the limit, whether business or individual taxes are reduced, and the timing of tax reductions. The limits have a greater constraining effect on elastic structures. A frequent effect of the limits is a reduction in the size of the public sector and a small increase in the private sector with the overall level of economic activity generally declining. Fiscal limits are found to have more stimulative economic effects if the tax relief is business-oriented, so that the net economic effect may be positive.

Does Federal Deductibility Affect State and Local Revenue Sources?

2015 ◽  
Vol 68 (1) ◽  
pp. 33-58
Author(s):  
Bradley T. Heim ◽  
Yulianti Abbas
Keyword(s):  
Local Revenue ◽  
Revenue Sources ◽  
State And Local ◽  
Affect State

Proposition 13: An Equilibrium Analysis

2018 ◽  
Vol 10 (2) ◽  
pp. 24-51 ◽  
Author(s):  
Ayşe İmrohoroğlu ◽  
Kyle Matoba ◽  
Şelale Tüzel
Keyword(s):  
House Prices ◽  
Property Tax ◽  
The United States ◽  
Equilibrium Analysis ◽  
Federal State ◽  
Tax Rates ◽  
Welfare Gains ◽  
Proposition 13 ◽  
State And Local ◽  
Tax Changes

There are many federal, state, and local laws that distort housing decisions and prices. However, it is often difficult to tease out the quantitative impact of such policies. In this paper, we examine the implications of one of the most significant tax changes initiated by voters in the United States on house prices, housing turnover, and household welfare. In 1978 California passed Proposition 13, which lowered property tax rates and restricted future property tax increases. We find that the introduction of Proposition 13 leads to a 15 percent increase in house prices and a 3.3 percent decrease in the moving rates. The elimination of Proposition 13, however, leads to modest changes in house prices and mobility but sizable welfare gains. (JEL E13, G21, H71, R21, R31)

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.

scholarly journals ANALISIS PAJAK DAERAH DAN RETRIBUSI DAERAH DALAM STRUKTUR PENDAPATAN ASLI DAERAH KOTA MANADO

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Ali Kurniawan A. Suratinoyo ◽  
Harijanto Sabijono ◽  
Stanly Alexander
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Regional Development ◽  
Public Service ◽  
Analysis Method ◽  
Regional Income ◽  
Local Revenue ◽  
Local Taxes ◽  
Revenue Structure ◽  
Descriptive Method

Local Revenue constitutes acceptance of levy local taxes, retribution, separated management of regional assets and other income. The higher income of regional income was an image of success level ability in financing administering government and regional development. Local taxes and retribution is a major source of Acceptance for local revenue used to finance governance and development. Purpose of the implementation of this study to determine the growth of local taxes and retribution in the revenue structure of Manado. The processed data is the data from the Office of Manado City revenues from 2007 to 2011. Data analysis method used is descriptive method to analyze the data of actual local taxes and retribution years 2007-2011 were obtained from the Regional Revenue Office of Manado City. Results of this study indicate that the contribution of a given local taxes and retribution  to revenue from 2007 to 2011 in the amount of 65.18% to 23.16% and local taxes for retribution. The lack of total revenues compared to retribution local taxes, the local government should further optimize Manado services rendered, whether commercial in nature or in the form of public service.

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