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Local Tax Policy: A Primer provides the definitive discussion of how local governments raise revenue. The fourth edition addresses the fundamental influences on local tax and revenue policy including interjurisdictional competition, the politics of anti-taxation, and the relationships with state and federal governments. The primary sources of revenue are discussed from a policy perspective noting the pros and cons of the property tax, local sales and income taxes, and nontax revenue such as intergovernmental aid and user fees.
Local Tax Policy: A Primer provides the definitive discussion of how local governments raise revenue. The fourth edition addresses the fundamental influences on local tax and revenue policy including interjurisdictional competition, the politics of anti-taxation, and the relationships with state and federal governments. The primary sources of revenue are discussed from a policy perspective noting the pros and cons of the property tax, local sales and income taxes, and nontax revenue such as intergovernmental aid and user fees.
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Autorenporträt
David Brunori is a journalist, author, educator, and lawyer who specializes in state and local tax policy. He is a senior director at RSM US LLP where he advises clients on a wide range of state tax issues. He is also a Visiting Professor of Public Policy at the Schar School of Policy and Government at George Mason University. He currently writes a weekly column for Law360 on state and local taxation. He has published numerous books and articles on state and local tax policy. Previously, he was a partner with a national law firm, served as an executive with an international publishing company, and was an appellate trial attorney with the Tax Division of the United States Department of Justice. He is a fellow at the National Academy of Public Administration and a fellow at the American College of Tax Counsel. He has a BA and MA from The George Washington University and a JD and MPPM from the University of Pittsburgh.
Inhaltsangabe
Chapter 1: Local Tax Policy Localism as a Normative Good Political and Economic Constraints on Localism The Logic of the Property Tax A Good Tax under Siege There Are No Alternatives to Taxing Policy Raising Revenue in the Modern Economy Possible Solutions Chapter Two: Local Taxation and American Federalism The Logic of Localism Economic Efficiencies Political Virtues Localism and Taxing Authority Fiscal Autonomy under Siege Chapter Three: Local Limits The Politics of Taxation Political Imperatives Provide Services Create Wealth Avoid Redistribution Political Biases Tax Competition Exporting the Tax Burden Raising Revenue in an Era of Antitaxation Building a Sound Local Tax System Chapter 4: The Logic of the PropertyTax Property Taxation in the United States Virtues of the Property Tax An Old Tax A Stable Tax An Easy-to-Administer Tax A Benefits Tax A Tax that Allows Control A Visible Tax Chapter 5: The Property Tax under Siege Public Unhappiness Visibility Unfair Administration Shifting Property Tax Burdens Consequences of Public Dissatisfaction Tax Limitations A Proliferation of Exemptions Economic Development Exemptions Charitable Exemptions Farm Relief Government Property Tax Relief Measures Homestead Exemptions Homestead Credits and Circuit Breakers Property Tax Deferrals The Case of School Finance Chapter 6: Local-Option Sales and Excise Taxes Local-Option Sales Taxes Policy Reasons for Imposing Local-Option Sales Taxes Promotion of Local Autonomy Administrative Efficiency Diversification of the Tax Base Public Acceptance Problems with Local-Option Sales Taxes Shrinking Tax Base Interjurisdiction Competition Regressivity Reduced State Flexibility Fiscal Disparities Outlook for Local-Option Sales Taxes Local-Option Excise Taxes Lodging Taxes Meals Taxes Fuel Excise Taxes Local-Option Real Estate Transfer Taxes Local-Option Tobacco Taxes Chapter 7: Income and Business Taxes Local-Option Income and Wage Taxes Policy Issues around Taxing Income and Wages Visibility and Accountability Economic Efficiency Revenue Growth and Diversification Fairness Fiscal Disparities Taxing Commuters or Exporting Tax Burdens Intergovernmental Issues Political Bias Outlook Local-Option Business Taxes Local-Option Business Income Taxes Gross Receipts/License Taxes Business Personal Property Taxes Payroll Taxes Outlook for Business Taxes Chapter 8: Nontax Revenue Options Intergovernmental Aid Policy Justifications for Intergovernmental Aid Problems with Intergovernmental Aid Unreliability Less Autonomy Efficiency Consequences for Local Tax Policy User Fees and Charges Policy Reasons for Imposing Charges Economic Efficiency Diversification of Revenue Sources Local Control Problems with Imposing Charges Limitations on Revenue Growth Fairness Concerns Outlook for User Fees Utilities and Other Service-for-Fee Enterprises Chapter 9: Financing Local Government in a Global Economy Globalism Technological Advances Deregulation An Aging Population Tax Policy in the New Economy Chapter 10: A Blueprint for Strengthening Property Tax Challenges to Local Tax Policy and Political Autonomy Recommendations for Strengthening Local Tax Autonomy Educate the Public on the Virtues of the Property Tax Ease the Excesses of the Property Tax Revolts Protect and Expand the Property Tax Base Address the Problems of School Finance Equalization
Chapter 1: Local Tax Policy Localism as a Normative Good Political and Economic Constraints on Localism The Logic of the Property Tax A Good Tax under Siege There Are No Alternatives to Taxing Policy Raising Revenue in the Modern Economy Possible Solutions Chapter Two: Local Taxation and American Federalism The Logic of Localism Economic Efficiencies Political Virtues Localism and Taxing Authority Fiscal Autonomy under Siege Chapter Three: Local Limits The Politics of Taxation Political Imperatives Provide Services Create Wealth Avoid Redistribution Political Biases Tax Competition Exporting the Tax Burden Raising Revenue in an Era of Antitaxation Building a Sound Local Tax System Chapter 4: The Logic of the PropertyTax Property Taxation in the United States Virtues of the Property Tax An Old Tax A Stable Tax An Easy-to-Administer Tax A Benefits Tax A Tax that Allows Control A Visible Tax Chapter 5: The Property Tax under Siege Public Unhappiness Visibility Unfair Administration Shifting Property Tax Burdens Consequences of Public Dissatisfaction Tax Limitations A Proliferation of Exemptions Economic Development Exemptions Charitable Exemptions Farm Relief Government Property Tax Relief Measures Homestead Exemptions Homestead Credits and Circuit Breakers Property Tax Deferrals The Case of School Finance Chapter 6: Local-Option Sales and Excise Taxes Local-Option Sales Taxes Policy Reasons for Imposing Local-Option Sales Taxes Promotion of Local Autonomy Administrative Efficiency Diversification of the Tax Base Public Acceptance Problems with Local-Option Sales Taxes Shrinking Tax Base Interjurisdiction Competition Regressivity Reduced State Flexibility Fiscal Disparities Outlook for Local-Option Sales Taxes Local-Option Excise Taxes Lodging Taxes Meals Taxes Fuel Excise Taxes Local-Option Real Estate Transfer Taxes Local-Option Tobacco Taxes Chapter 7: Income and Business Taxes Local-Option Income and Wage Taxes Policy Issues around Taxing Income and Wages Visibility and Accountability Economic Efficiency Revenue Growth and Diversification Fairness Fiscal Disparities Taxing Commuters or Exporting Tax Burdens Intergovernmental Issues Political Bias Outlook Local-Option Business Taxes Local-Option Business Income Taxes Gross Receipts/License Taxes Business Personal Property Taxes Payroll Taxes Outlook for Business Taxes Chapter 8: Nontax Revenue Options Intergovernmental Aid Policy Justifications for Intergovernmental Aid Problems with Intergovernmental Aid Unreliability Less Autonomy Efficiency Consequences for Local Tax Policy User Fees and Charges Policy Reasons for Imposing Charges Economic Efficiency Diversification of Revenue Sources Local Control Problems with Imposing Charges Limitations on Revenue Growth Fairness Concerns Outlook for User Fees Utilities and Other Service-for-Fee Enterprises Chapter 9: Financing Local Government in a Global Economy Globalism Technological Advances Deregulation An Aging Population Tax Policy in the New Economy Chapter 10: A Blueprint for Strengthening Property Tax Challenges to Local Tax Policy and Political Autonomy Recommendations for Strengthening Local Tax Autonomy Educate the Public on the Virtues of the Property Tax Ease the Excesses of the Property Tax Revolts Protect and Expand the Property Tax Base Address the Problems of School Finance Equalization
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