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Local tax policy : a primer / 4th ed

Local tax policy : a primer / 4th ed (Loan 1 times)

Material type
Personal Author
Brunori, David, author.
Title Statement
Local tax policy : a primer / David Brunori.
4th ed.
Publication, Distribution, etc
Lanham :   Rowman & Littlefield,   2020.  
Physical Medium
ix, 159 p. ; 23 cm.
9781538131152 (cloth : alk. paper) 9781538131169 (pbk. : alk. paper)
Bibliography, Etc. Note
Includes bibliographical references and index.
Subject Added Entry-Topical Term
Local taxation --United States. Local finance --United States. Intergovernmental fiscal relations --United States.
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008 220318s2020 mdu b 001 0 eng
010 ▼a 2019017378
020 ▼a 9781538131152 (cloth : alk. paper)
020 ▼a 9781538131169 (pbk. : alk. paper)
035 ▼a (KERIS)REF000018974842
040 ▼a DLC ▼b eng ▼c DLC ▼e rda ▼d DLC ▼d 211009
042 ▼a pcc
043 ▼a n-us---
050 0 0 ▼a HJ2385 ▼b .B775 2020
082 0 0 ▼a 336.2/01473 ▼2 23
084 ▼a 336.201473 ▼2 DDCK
090 ▼a 336.201473 ▼b B898L4
100 1 ▼a Brunori, David, ▼e author.
245 1 0 ▼a Local tax policy : ▼b a primer / ▼c David Brunori.
250 ▼a 4th ed.
260 ▼a Lanham : ▼b Rowman & Littlefield, ▼c 2020.
264 1 ▼a Lanham : ▼b Rowman & Littlefield, ▼c [2020]
300 ▼a ix, 159 p. ; ▼c 23 cm.
336 ▼a text ▼b txt ▼2 rdacontent
337 ▼a unmediated ▼b n ▼2 rdamedia
338 ▼a volume ▼b nc ▼2 rdacarrier
504 ▼a Includes bibliographical references and index.
650 0 ▼a Local taxation ▼z United States.
650 0 ▼a Local finance ▼z United States.
650 0 ▼a Intergovernmental fiscal relations ▼z United States.
945 ▼a ITMT

Holdings Information

No. Location Call Number Accession No. Availability Due Date Make a Reservation Service
No. 1 Location Main Library/Western Books/ Call Number 336.201473 B898L4 Accession No. 111860994 Availability Available Due Date Make a Reservation Service B M

Contents information

Table of Contents

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
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
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
Fiscal Disparities
Taxing Commuters or Exporting Tax Burdens
Intergovernmental Issues
Political Bias
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
Less Autonomy
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
Technological Advances
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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