Author: New York (State). Commission for the Revision of the Tax LawsPublisher:
ISBN:
Category : Finance
Languages : en
Pages : 112
Book Description
Local Government Solvency Through Tax Relief and Economy
Author: New York (State). Commission for the Revision of the Tax LawsPublisher:
ISBN:
Category : Finance
Languages : en
Pages : 112
Book Description
The Impact of Local Tax Policy on Urban Economic Development
Author: Roy W. BahlPublisher:
ISBN:
Category : Community development, Urban
Languages : en
Pages : 48
Book Description
This Information Bulletin explores the effects of local tax policy on urban economic development. The paper is practitioner-oriented and addresses the question of how local officials might best think through the advisability of adjusting local taxes to stimulate community job formation.
Handbook of Local Government Fiscal Health
Author: Helisse LevinePublisher: Jones & Bartlett Publishers
ISBN: 0763792306
Category : Business & Economics
Languages : en
Pages : 574
Book Description
Fiscal health of local governments and municipalities has remained an important issue since the crises of the 1970s in places like New York, Philadelphia and Cleveland. More recently, the bankruptcy of Orange County California raised the possibility of a different type of financial failure than earlier ones. The beginning of the 21st century has witnessed two major economic bubbles including the dotcom and housing bubbles. These economic cycles combined with increasing health care, pension and other structural costs continue to challenge the fiscal viability of many jurisdictions. In particular, the economic and financial crisis of 2007-2008 is likely to result in potentially serious fiscal challenges for local jurisdictions.
Fiscal Health for Local Governments
Author: Beth Walter HonadlePublisher: Elsevier
ISBN: 0080472788
Category : Business & Economics
Languages : en
Pages : 288
Book Description
Fiscal Health for Local Governments offers a how-to approach to identifying and solving financial problems. Its principal selling point lies in its assumptions: instead of using the vocabulary and research agendas of economist, finance scholars, and political scientists, it will appeal to readers who lack sophisticated knowledge in these areas and nevertheless need practical advice. The book stems from the Fiscal Health Education Program, an applied economics program at the University of Minnesota. It uses three measures of fiscal health — financial condition, trend analysis, and financial trend monitoring system — as the basis for advocating particular fiscal strategies. The book examines the tools that can be used to assess the condition of a local government's fiscal health and some of the policy causes or remedies for certain situations, as well as some of the strategies governments can pursue to maintain and improve health. It will serve as a primer for readers interested in understanding financial processes and alternatives, and as a practical guide for those who need access to fiscal measurement tools. How-to approach will appeal to readers who lack sophisticated knowledge Contains discussion questions and anonymous case studies of actual cities and municipalities Presents practical methods for identifying and solving common fiscal problems
Preparing Local Tax Expenditure Reports
Author: Per JohnsonPublisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
Tax expenditures are provisions in the tax code that allow for special treatment of some properties or a certain type of expense when computing the tax liability. Such treatment usually results in a reduction in tax liability for the taxpayer. Policymakers use tax expenditures as tax incentives for economic development or to provide tax relief to taxpayers among many other reasons. Often these are in the form of sales or property tax exemptions that reduce and sometime eliminate the tax liability for some taxpayers. Common tax expenditures at the local government level include sales exemptions for nonprofit organizations, property tax exemptions for senior homeowners, and tax increment finance (TIF) districts.In principle, these tax benefits could be provided by direct budget appropriations, thus these provisions are referred to as tax expenditures. They represent tax revenues that would have been otherwise collected if not for this preferential treatment in the tax code. Like direct government expenditures, tax expenditures are an allocation of government revenue that are intended to support a particular policy outcome or encourage some type of activity. The value of a tax expenditure can be thought of as representing the amount of money that would be necessary to provide the same level of financial support in the form of a government grant instead of through the tax code. The presence of tax expenditures is not suggestive of bad tax policy and tax expenditures have long been part of our tax system. The District of Columbia (D.C.) notes a property tax exemption for nonprofits dating back to 1902. However, it is important to monitor the estimated current and future values associated with these tax provisions as they are reductions in tax revenue and their presence results in special treatment for some taxpayers relative to others.Furthermore, a tax expenditure report provides the ability to gauge the taxing autonomy of a local government - that is, the degree to which it has control over the exemptions against its own tax base. According to the 2012 U.S. Census of Governments, there were 90,056 local governments in the United States, with 43 percent designated as general-purpose governments and 57 percent as special-purpose districts. The taxing authority of these many local governments share the same tax base, and create a complex jurisdictional and taxing landscape where decisions of one jurisdiction can directly affect the revenue of other jurisdictions.The aim of this “how to” document is to assist local governments who choose to prepare a tax expenditure report themselves by providing them the practical resources and example methods to begin the process. Therefore, this document gives a general overview and theoretical background for preparing a local tax expenditure report with specific and practical examples drawn from the preparation of a local tax expenditure report for Fulton County, Georgia.
Financialising City Statecraft and Infrastructure
Author: Andy PikePublisher: Edward Elgar Publishing
ISBN: 1788118952
Category : Business & Economics
Languages : en
Pages : 360
Book Description
Financialising City Statecraft and Infrastructure addresses the struggles of national and local states to fund, finance and govern urban infrastructure. It develops fresh thinking on financialisation and city statecraft to explain the socially and spatially uneven mixing of managerial, entrepreneurial and financialised city governance in austerity and limited decentralisation across England. As urban infrastructure fixes for the London global city-region risk undermining national ‘rebalancing’ efforts in the UK, city statecraft in the rest of the country is having uneasily to combine speculation, risk-taking and prospective venturing with co-ordination, planning and regulation.
Realty Tax Delinquency
Author: United States. Bureau of the CensusPublisher:
ISBN:
Category : Real property
Languages : en
Pages : 576
Book Description
Municipal Revenues and Land Policies
Author: Gregory K. IngramPublisher: Lincoln Inst of Land Policy
ISBN: 9781558442085
Category : Political Science
Languages : en
Pages : 535
Book Description
"Proceedings of the 2009 Land Policy Conference."--Cover.
Current tax delinquency by states and counties
Author: United States. Bureau of the CensusPublisher:
ISBN:
Category : Real property
Languages : en
Pages : 598
Book Description
Author: