The taxation of Australian landlords : would the British tax treatment of rental investments increase tax burdens if introduced in Australia ?
If private landlords in Britain are tax disadvantaged compared with their Australian counterparts, tax burdens and rents will increase if British central government tax arrangements replace current provisions. This proposition is tested to model
the impact of the two tax regimes on their user cost of capital. Tax burdens are marginally lower under Australian as compared with British tax arrangements. At lower rates of inflation, this conclusion is reversed.
A note on income taxes and degree one production homogeneity
In this case, the imposition of a fixed-rate income tax should not affect the firm's optimal plant location. The tax can be considered spatially and technologically neutral.
Le modèle analytique : comportement du consommateur, comportement du producteur, rôle des pouvoirs publics. Effets de bien-être d'une taxe de congestion sur le transport de fret. Réforme de la taxe pour le transport routier de fret : application
Business tax interactions among local governments : an empirical analysis of the French case
Département ; Finance ; Fiscalité locale ; France ; Gouvernance ; Modèle ; Modèle économétrique ; Région ; Taxe professionnelle
Etude de la taxe professionnelle du niveau intermédiaire (département) de gouvernance locale en France et test avec le même modèle des deux hypothèses que les taux de la taxe départementale sont expliqués par les taux de taxe de niveau supérieur
(région) et par les taux de taxes choisis par d'autres départements.
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.
Spatial inequities in tax assessment: a case study of Hamilton, Ontario
Administration ; Analyse de régression ; Assiette ; Canada ; Disparité ; Fiscalité locale ; Foncier ; Géographie de l'Amérique ; Hamilton ; Ontario ; Property Tax ; Taxe foncière ; Valeur vénale ; Ville
Critique des méthodes d'établissement de l'assiette des taxes foncières à Hamilton, Ontario, à partir d'équations de régression. Les valeurs imposées ne reflètent pas les valeurs vénales, l'écart variant selon les quartiers. (Vnm).
Sales tax as property tax relief? The shifting onus of local revenue generation
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).
On the spatial equity of the California sales tax: estimates of imbalances in tax dollar flows
Administration ; California ; Déséquilibre ; Economie régionale ; Etats-Unis ; Finances locales ; Fiscalité ; Flux financier ; Géographie de l'Amérique ; Modèle mathématique ; Taxe sur les ventes
Estimation des flux monétaires dus à l'introduction éventuelle d'une taxe sur les ventes de détail dans la moitié sud de la Californie. Comme les habitants ne font pas forcément leurs achats dans leur comté de résidence, le déséquilibre entre
The impact of property taxes and property tax classification on business activity in the Chicago metropolitan area
The empirical analysis finds evidence consistent with the notion that property tax classification contributes to differential rates of economic growth. High property tax rates lead to significantly slower growth rates for employment, commercial
Tax effects in a two-region model of monopolistic competition
This article examines how unit tax and ad valorem tax affect firm location in a monopolistic-competition model with asymmetrically sized regions and a quasi-linear preference in the Tokyo metropolitan area. Tax revenue is evenly distributed to all
workers or evenly distributed to the workers residing in the region generating the tax revenue. When a homogeneous good is traded, despite reimbursement systems, the ad valorem tax retains the firm share, while the unit tax accelerates firm agglomeration
The differential incidence of an urban land tax depends on the travel intensities of substitutes for lands
This note shows that, in order to impose any burden on consumers, the urban land tax needs to be supplemented by planning controls to prevent consumers on the urban margin shifting to the rural area in order to escape the tax.
Analyse des changements introduits au Royaume-Uni par la loi de finance des collectivités locales de 1988. (création de la Poll tax ). Influence de la démographie locale et des comportements budgétaires sur la géographie et le nouvel impôt.
Creative financing, house prices, and property tax inequities
The paper examines the distorsion in house prices caused by the use of creative financing and the horizontal and vertical inequities in property tax assessments that can result if the proper adjustment of prices for financing is not made.
The paper derives the consequences of a local sales tax within the framework of a spatial, general equilibrium model of an open city. The model is set up for the residential economy only, with an exogenously given wage rate. Results
of the simulations reveal that there exists a well-defined sales tax Laffer curve and an optimal revenue-maximising tax rate. Incorporation of the production side of the economy strengthens the case for a higher sales taxation.