Fiscal equalization and the tax structure

Holm‐Hadulla, Fédéric

doi:10.1016/j.regsciurbeco.2020.103519

Cited by 15 publications

(8 citation statements)

References 57 publications

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“…Existing literature furthermore suggests that property tax and consumption tax may both be distortionary, although it is unclear on which one is relatively more distortionary (Arnold, 2008b;Cashin, 1995;Helms, 1985;Holm-Hadulla, 2020;Mendoza et al, 1997;Romero-Ávila & Strauch, 2008). We find no clear significant differences between the two, although property tax is found to be more distortionary in the shorter-run (after three years instead of five years).…”

Section: Revenuescontrasting

confidence: 47%

“…Taxes are generally expected to distort growth (Cashin, 1995;Romero-Ávila & Strauch, 2008). However, there is some discussion on the relative distortionary extent; Some claim property tax to be relatively distortionary (Barro, 1990;Helms, 1985;, while others argue that it actually is relatively non-distortionary (Arnold, 2008a;Holm-Hadulla, 2020). Similarly, sales and gross receipts tax is both found to be relatively distortionary (Mendoza, Milesi-Ferretti, & Asea, 1997) and non-distortionary (Arnold, 2008a;Barro, 1990;.…”

Section: Public Finance and Economic Growthmentioning

confidence: 99%

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The Economic Impact of Local Government

Jong¹

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This dissertation studies the relationship between local governments and their local economic system. It is motivated by the increased transfer of power from central and regional government to local governments. The economic effects of this increase in local governmental power remain highly debated and the empirical evidence is still mixed. This dissertation adds new insights to the debate on the economic impacts of local governments by taking a detailed empirical approach. The main research question is: To what extent, and in what ways, do local governments contribute to local economic development?Answers to the research question are provided through four chapters, which seek to empirically examine, in great and novel detail, how the structure and fiscal composition of local governments affect local economic performance.The empirical analyses start by entering the debate on decentralization, shedding a light on the economic effects of the increased transfer of power to local governments through detailed analyses. It makes the argument that the economic effects of decentralization are contingent on the quality of local governments, as well as the opposite argument, that the economic effects of the quality of local government is contingent on the degree of decentralization. Empirical analyses on European cities show that cities with high local autonomy, high quality of government, and low horizontal fragmentation are best performing. Furthermore, empirical analyses show that organizational autonomy, policy scope, discretion and vertical autonomy are most important for generating positive economic effects.

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Section: Revenuescontrasting

confidence: 47%

Section: Public Finance and Economic Growthmentioning

confidence: 99%

The Economic Impact of Local Government

Jong¹

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“…One of them comes from the tax industry. Most countries in the world impose taxes on their citizens, but some taxes are used as the main source of income for the country except for countries rich in natural resources that do not collect taxes (Holm-Hadulla, 2020;Yang & Zhou, 2021). Tax provisions in each country vary but generally follow the same tax principles or rules.…”

Section: Introductionmentioning

confidence: 99%

The Effect of the Implementation of E-Invoice 3.0 and Taxable Person Compliance to Value Added Tax Revenue at KPP Pratama Pasar Rebo

Irawati¹,

Darmawan²,

Sofyan³

et al. 2022

ijtc

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Compliance of Taxable Person (PKP) is a complicated problem related to the implementation of an e-invoice application, especially the knowledge and perceptions of those who consider that making electronic-based tax invoices is difficult to do. This study aims to determine and analyze the effect of the e-invoice 3.0 application and Taxable Person compliance on the increase in VAT revenues. To obtain the research sample, the author used a non-probability sampling technique with the convenience sampling method. The results showed that e-invoice 3.0 implementation and Taxable person compliance simultaneously had a positive and significant effect on VAT revenues with a value of 113,819. The author provides suggestions for the Primary Tax Office of Pasar Rebo, Jakarta to continue improving its services in providing information and campaign related to the use of e-invoice 3.0 to Taxable person to improve their compliance and also to increase the amount of tax revenue which can affect VAT revenues.

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“…The source of tax collection income from various sources comes from local taxes (Darwin, 2010;Holm-Hadulla, 2020;Zhai et al, 2021). Regional Tax is a mandatory contribution to the region that is owned by a person or entity that is coercive based on the applicable laws and regulations and is used to finance the administration of regional government and regional development for the prosperity of the people (Mardiasmo, 2006(Mardiasmo, , 2016(Mardiasmo, , 2018.…”

Section: Introductionmentioning

confidence: 99%

Analysis of Implementation of Entertainment Tax Collection Policy in the Order to Increase Regional Tax Revenue at the DKI Jakarta Regional Revenue Agency

Singgih

Anisa

Permatasari

2022

ijtc

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This study analyzed the implementation of entertainment tax collection policies to increase local tax revenue at the Regional Revenue Agency of DKI Jakarta. This study uses a qualitative descriptive method with the object of research based on primary data (interviews) and secondary data (field research). This study uses the concept of Edward III's theory, namely communication, resources, disposition, and bureaucratic structure. The results of this study indicate that the entertainment tax policy is not optimal because there are still constraints in the communication aspect, namely the lack of direct socialization with entertainment taxpayers, which causes a lack of understanding of taxpayers about local taxes from the information aspect there are still problems with entertainment providers who have not been registered and registered businesses. entertainment as a tax object, as well as the lack of human resources in implementing policies, can affect entertainment tax revenues.

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Fiscal equalization and the tax structure

Cited by 15 publications

References 57 publications

The Economic Impact of Local Government

The Economic Impact of Local Government

The Effect of the Implementation of E-Invoice 3.0 and Taxable Person Compliance to Value Added Tax Revenue at KPP Pratama Pasar Rebo

Analysis of Implementation of Entertainment Tax Collection Policy in the Order to Increase Regional Tax Revenue at the DKI Jakarta Regional Revenue Agency

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