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.

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 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.

Fiscal Secession: An Analysis of Special Assessment Financing in California

2018 ◽  
Vol 56 (2) ◽  
pp. 480-512
Author(s):  
Mathew D. McCubbins ◽  
Ellen C. Seljan
Keyword(s):  
Ethnic Diversity ◽  
Local Governments ◽  
Property Tax ◽  
Property Taxes ◽  
Single Family ◽  
Progressive Taxation ◽  
Geographic Ranges ◽  
Alternative Method ◽  
Local Services ◽  
Special Assessment

Special assessments on property are a fiscal innovation employed by many local governments. Unable to raise property taxes due to limitations, localities have turned to these charges as an alternative method to fund local services. In this article, we seek to explain differential levels of special assessment financing through the analysis of property tax records of a sample of single-family homes in California. We theorize that special assessments, as opposed to other forms of taxation, will be used when residents hold anti-redistributive preferences. We show that annual assessment payments are correlated with the ethnic diversity and median family incomes of the census places within which they are located. We also show that assessments with narrow geographic ranges are levied extensively on expensive homes in poorer cities. We discuss the implications of special assessments for progressive taxation and the potential for fiscal secession within U.S. cities.

scholarly journals Analisis Hubungan Kemandirian Keuangan Daerah dan Ketergantungan Daerah Terhadap Pengangguran dan Kemiskinan

2018 ◽  
Vol 5 (2) ◽  
pp. 217-225
Author(s):  
Rosyafa Febiandani ◽  
Deky Aji Suseno
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Direct Relation ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Central Java ◽  
Relationship Of ◽  
The Relationship

Adanya desentralisasi fiskal diharapkan dapat menciptakan kemandirian daerah dan dapat mengurangi ketergantungan pemerintah daerah terhadap pemerintah pusat. Kemandirian keuangan daerah dicerminkan dengan perbandingan besarnya PAD terhadap total pendapatan daerah. Sejak 10 tahun dilaksanakannya otonomi daerah sesuai UU No 32 Tahun 2004, kemandirian keuangan daerah di Provinsi Jawa Tengah masih berada di level yang kurang baik dibandingkan dengan provinsi lainnya di Pulau Jawa. Jumlah pengangguran dan jumlah penduduk miskin di Provinsi Jawa Tengah juga masih terhitung tinggi. Penelitian ini bertujuan untuk mengetahui hubungan dari tingkat kemandirian keuangan daerah dan tingkat ketergantungan daerah terhadap tingkat pengangguran dan tingkat kemiskinan di kabupaten/kota Provinsi Jawa Tengah Tahun 2013. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis yang digunakan adalah Analisis Korelasi Kanonikal menggunakan bantuan program SPSS. Hasil penelitian menunjukkan kemandirian keuangan daerah mempunyi hubungan yang signifikan, kuat, dan tidak searah dengan pengangguran dan kemiskinan. Sedangkan hubungan antara ketergantungan daerah terhadap kemiskinan dan pengangguran mempunyai hubungan yang signifikan, tidak kuat, dan tidak searah. Peningkatan kemandirian keuangan daerah guna mengurangi tingkat ketergantungan terhadap pemerintah pusat dapat dilakukan dengan cara menggali dan mengelola sumber daya atau potensi daerah yang dimilikinya secara efektif dan efisien sebagai sumber utama pendapatan keuangan daerahnya. Fiscal decentralization is expected to create  independency regional financial  and to reduce the dependence of local governments to the central government. Independency regional financial can be result by the ratio of PAD to total local revenue. Since 10 years the implementation of regional autonomy based on UU No. 32 of 2004, independency regional financial in Central Java  is still unwell compared to the other provinces in Java. As well as unemployed, and the poverty in Central Java is still high. The purpose of this research is to determine the relationship of  independency regional financial and the dependency regional to unemployment and poverty in Central Java period 2013. The data used in this research is secondary data. The method of analysis used is the Canonical Correlation Analysis using SPSS application. The results of research showed that the relationship of independency regional financial are significant, strong, and no direct relation with unemployment and poverty The relationship between dependency regional with unemployment and poverty are significant, no strong, and no direct relation. Increased the independency local financial to reduce the dependence on the central government can be done by managing the resources or the potential of region effectively and efficiently as the source from their financial local revenue

scholarly journals Analisis Efektivitas Penerimaan Pajak Bumi Dan Bangunan (PBB) di Kecamatan Tolangohula Kabupaten Gorontalo

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Barmin Yusuf
Keyword(s):  
Local Governments ◽  
Property Tax ◽  
Tax Revenue ◽  
Local Revenue ◽  
Tax Revenues ◽  
Potential Source ◽  
The People

Land and Building Tax is a potential source of revenue for the region as one of the direct taxes. Land and Building Tax is a central tax because the object is in the area, then the region gets a bigger share. In Gorontalo Regency, mainly Tolagohula Sub-district, as in other parts of Indonesia, the land and property tax (PBB) is one source of local revenue. The management of the land and building tax (PBB) in Tolangohula sub-district is expected to lead to the welfare of the people in Gorontalo Regency.The purpose of this study is to determine how the effectiveness of tax revenue Earth and Building (PBB) in District Tolangohula Gorontalo District. Using the Ratio of the effectiveness of Land and Building Tax revenues (PBB) shows the ability of local governments in mobilizing Land and Building Tax (PBB) in accordance with the targeted. The ability to obtain Land and Building Tax (PBB) is categorized effective if this ratio reaches at least 1 or 100%. Overall, the acceptance effectiveness of Land and Building Tax (PBB) in District Tolangohula Regency Gorontalo during the period of 2012 to 2014 is in the effectiveness category.

Fiscal Decentralization

2017 ◽  
pp. 218-240 ◽  
Author(s):  
Tinashe Carlton Chigwata
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
The State ◽  
African Countries ◽  
Critical Question ◽  
Local Revenue ◽  
Number Of Factors ◽  
Contextual Environment

Decentralization has been adopted in a number of African countries, in part to improve the capacity of the state to mobilize “additional” resources that are needed for development. Several years after the adoption of decentralization programs, the critical question is whether local government have indeed managed to mobilize this “additional” revenue. This question is answered by examining revenue mobilization by local governments in Zimbabwe. Practice in Zimbabwe, as in many other African countries, paints a gloomy picture on local revenue-raising, since local governments are constrained in this respect by a number of factors, many of which are outside their control and influence. The lesson from this finding is that the effectiveness of a decentralization program should not be judged solely on the quality of its design, but also on the basis of the prevailing contextual environment.

scholarly journals Alternatives to the Local Property Tax for Educational Finance

1973 ◽  
Vol 5 (1) ◽  
pp. 85-93 ◽  
Author(s):  
Thomas F. Hady
Keyword(s):  
Supreme Court ◽  
Local Governments ◽  
Tax Reform ◽  
Property Tax ◽  
Local Property ◽  
Present System ◽  
Lower Court ◽  
Local Schools ◽  
The U.S

If we could get a nickel for every time the demise of the property tax has been predicted in this century, we probably could invest the proceeds and use the interest to finance a program of property tax reform. In a sense, this subject is old.In another sense, however, there is something very new about discussing alternative ways of raising money for local governments. In August 1971, the California Supreme Court issued its decision in the now well-known case of Serrano v. Priest; in March 1973, the U.S. Supreme Court overturned a similar ruling by a lower court in Texas. The Court ruled that the present system of financing local schools in California, which relies heavily on the property tax, unconstitutionally “conditions the full entitlement to such interest on wealth, classifies its recipients on the basis of their collective affluence and makes the quality of a child's education depend upon the resources of his school district and ultimately upon the pocketbook of his parents.” Since that time, more than 50 similar suits have been filed in some 31 states, and the U.S. Supreme Court is reviewing an appeal from Texas in a case similar to Serrano.

Urban land speculation: model development

2020 ◽  
Vol 38 (5) ◽  
pp. 613-626
Author(s):  
Bedane S. Gemeda ◽  
Birhanu G. Abebe ◽  
Giuseppe T. Cirella
Keyword(s):  
Local Governments ◽  
Model Development ◽  
Property Tax ◽  
Dynamics Modeling ◽  
Research Strategies ◽  
Content Type ◽  
Local Revenue ◽  
Administrative Area ◽  
The Difference

PurposeThe aim of the research is to examine the role of property tax in land and building administration and to develop a dynamic model. The paper investigates the extent to which local governments take advantage of property tax in generating revenue and encouraging certain life cycle assessment-oriented land and building speculation patterns in Shashemene, Ethiopia.Design/methodology/approachThe study was conducted using case study and survey research strategies. Shashemene's administrative area (i.e. specific to four peri-urban villages) was purposively selected as the case study area. A combination of different data collection instruments was employed: questionnaires and field observation. Moreover, an extensive survey of owners of undeveloped land and building, throughout the study area, was conducted. Multiple regression analysis was applied to the analyzed data as well as the use of dynamic modeling of land and building via qualitative and numerical analysis of property.FindingsResults indicate that speculators will hold land and building for a marginal period only if the difference between present net rates of return exceeds the difference between discounted expected percent return.Practical implicationsThis paper provides a simple model to recognize the optimum length of time to hold a parcel of land and building from the market by land speculators.Originality/valueThe introduction and potential implementation of dynamics modeling to the local government calls for controlling speculation that has resulted in local revenue enhancement.

Limits of Property Taxes and Charges: City Revenue Structures After the Great Recession

2017 ◽  
Vol 55 (1) ◽  
pp. 185-209 ◽  
Author(s):  
Yunji Kim
Keyword(s):  
Public Finance ◽  
Great Recession ◽  
Local Governments ◽  
Property Tax ◽  
Property Taxes ◽  
Historical Trends ◽  
Stable Property ◽  
The Great Recession ◽  
Expenditure Limitations ◽  
Urban Places

Public finance theories argue local governments should primarily use broad-based and stable property taxes. However, the housing bust after the Great Recession challenges this argument, and historical trends show cities have heavily relied on charges since the late 1970s. Using 2012 Census of Governments data for 2,396 cities, this article explores which cities rely more on charges and the links between property tax dependence and city stress. Regression results show property tax dependence is linked to capacity, while charges dependence is linked to stress. Charges can be a useful revenue tool for cities under stress, but they may be regressive and their use may be limited to urban places with services that can be charged for and cities with growth pressures and less stringent tax and expenditure limitations. Absent equalization efforts from higher-level governments, barriers to using charges, which cities have little control over, may increase inequality among cities.

Local Constraints on Provincial Initiative in a Dynamic Context: The Case of Property Tax Reform in Ontario

1991 ◽  
Vol 24 (2) ◽  
pp. 351-378
Author(s):  
Frances Frisken
Keyword(s):  
Local Governments ◽  
Policy Making ◽  
Tax Reform ◽  
Property Tax ◽  
Local Property ◽  
Tax System ◽  
Political Costs ◽  
Property Taxation ◽  
Local Officials ◽  
The Government

AbstractOntario's attempt in the 1970s to reform its system of local property taxation aimed to make the local tax system more equitable and efficient in the interest of allowing local governments greater autonomy to act within their own areas of responsibility. In trying to implement the programme, the government used a variety of means to inform local officials about the objectives of reform and to secure their co-operation in achieving it. These efforts failed and the province abandoned the field to local and regional governments, having concluded that the economic and political costs of provincially imposed reform outweighed any advantages to be derived from it. The outcome attested to the influence that local interests and institutions can exercise over provincial policy-making despite their legally subordinate position in the governmental hierarchy.

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