Allocation ; Economic policy ; Fiscal system;Fiscal policy ; Local development ; Production cost
Recent literature has argued that a policy of invariant tax abatement awards is more costly than necessary, and has suggested several ways of improving tax abatement policy by allowing officials discretion in granting abatements. Analysis suggests
tax abatements should be abandoned as a development policy. More generally, rent-seeking should be recognised as an important concept in the analysis and evaluation of development programmes.
The tax treatment of housing : economic issues and reform measures in Housing finance and policy.
The favourable tax treatment of housing assets is common to many OECD countries. While many housing tax expenditures have emerged as tax systems have evolved, they nevertheless accord favourable treatment to housing asset-owners.
Sales tax as property tax relief? The shifting onus of local revenue generation
City;Town ; Fiscal system;Fiscal policy ; Illinois ; Income;Wage ; Land value ; Local finance ; Local government ; United States ; Value added
Etude des sources de revenus de 45 municipalités de l'Illinois aux Etats-Unis : prédominance des taxes sur les ventes locales substituée à celle des taxes foncières en fonction de la taille des villes et de leur situation économique.―(M. Villey).
The distribution of housing tax-expenditures and sudsidies in an urban area
Birmingham ; England ; Financing ; Housing ; Housing cost ; Housing market ; Housing policy ; Owner-occupier ; Profitability ; Residential environment ; Taxation system ; United Kingdom
This distribution is examined among households in the owner-occupied and public-rented sectors in the Birmingham area (UK). The results presented indicate that tax-expenditures tend to be more regressively distributed than subsidies to tenants
Using excise taxes to finance state government : do neighboring state taxation policy and cross-border markets matter ?
Economic policy ; Finance ; Model ; Regional economy ; United States of America
Analyse de la politique d'imposition indirecte de la part des Etats des Etats-Unis. L'accent est mis sur la manière dont cette politique est infuencée par la taxation pratiquée dans les Etats voisins, sur les effets de taxe-frontière et la taille
Pro-poor taxpolicy and yardstick competition : a spatial investigation for VAT relief on food in Brazil
Brazil ; Competition ; Policy ; Role of the State ; Spatial analysis ; Spatial interaction ; Taxpolicy ; Taxation system
Analyse spatiale ; Brésil ; Concurrence ; Fiscalité ; Interaction spatiale ; Lutte contre la pauvreté ; Politique ; Politique fiscale ; Rôle de l'Etat ; Taxe sur la valeur ajoutée
; Optimisation ; Taxe ; Transport ; Transport routier
Three road financing methods that could be used by an authority faced with specifying an optimal road penetration policy are examined. Each taxation scheme leads to differing levels of benefits and patterns of spatial development. The optimal tax
Tax-based mechanisms in urban regeneration : Dublin and Chicago models
Chicago ; Comparative study ; Decision making process ; Dublin ; Enquiry ; Investment ; Ireland ; Real estate market ; Research technique ; Taxation system ; United States of America ; Urban policy ; Urban renewal
The effect of globalization on the distribution of taxes and social expenditures in Europe : do welfare state regimes matter?
This article examines the effect of globalization on the distribution of taxes and social expenditures in Europe. It demonstrates that in the conservative regimes, both social expenditures and taxes on labor increase due to globalization. Conversely
, in the liberal regimes, the ITR on labor is rising, while social expenditures are declining. In the southern welfare regime globalization does not have any significant effects on the distribution of taxes or social spending. In Eastern Europe, in the Baltic
[b2] Dept. of International Labor Market Policy, Ministry of Social Affairs and Labor, Vienna, Autriche
Global environmental policy: the role for economic instruments
Biodiversity ; Environment ; Environmental conservation ; Environmental management ; Global change ; Government policy ; Greenhouse effect ; International agreement ; Pollution ; Taxation system ; Technology transfer
This paper discusses global environmental problems such a climate change and biodiversity conservation, and reviews policies to address them. Two broad groups of instruments are analyzed: taxes and marketable permits. The paper concludes
with an overview of the available set of policy instruments indicating their potential role in reaching efficient and equitable international environmental agreements.
Development policy in Puerto Rico, 1952-1980 : an example of successful industrial decentralization
Using incentives such as tax exemptions, the Commonwealth of Puerto Rico has succeeded in decentralizing industry to some extent. In 1952, San Juan had 30 percent of industrial jobs on the island, but in 1980 this figure had fallen to 21 percent
increase in the likelihood of exit from rental investments. It is concluded that fiscal and monetary policy settings play an important role in shaping rental housing investment decisions, since interest rate and tax parameters are important in determining
Comparative study ; Czech Republic ; Leisure ; Owner-occupier ; Sweden ; Taxpolicy ; Tourism
and a Nordic country. Changes in second housing should be explored in light of demographic changes in terms of owners and users, taxpolicies and developement of recreational municipales. Generally, the trends reflect the changes in mobility with the shift