Local Taxation in Selected Countries: A Comparative Examination
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Authors
Kitchen, Harry
Date
2004
Type
working paper
Language
en
Keyword
Alternative Title
Abstract
Over the past decade, local governments everywhere have faced a similar pattern – declining grants from senior governments, devolution of additional funding responsibilities, and a limited tax base that may not be sufficient to meet future fiscal challenges and objectives. This, in turn, has raised a number of issues around local taxation. Some of these issues are discussed in this paper.
Description
© 2004 IIGR, Queen’s University
Citation
Publisher
Queen's University Institute of Intergovernmental Relations