Fiscal Resources for Inclusive Growth

Abstract

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Organization and Reporting of Public Financial Accounts: Insights and Policy Implications from the Singapore Budget

“…This is not unusual, e.g. Das‐Gupta (), and is largely, but not only, due to the lack of disaggregation in reporting.…”

“…Following Das‐Gupta (, Table 6.1), personal and corporate income taxes are typically progressive while stamp duty and nontax revenues are assessed to have no direct effects on income distribution. However, the latter can still affect income inequality if they impinge on allocative efficiency.…”

Analysis and cartographic presentation of factors impacting tax yield from the charge for the use of building ground

“…the impact of employment changes on revenue from property taxation (Liro, Naroff and Fuchs, 1983), the effect of residential investment on nearby property values and revenue from property taxation (Cui, 2017;Ding, Simons and Baku, 2000;Vandegrift, 2016), the impact of brownfield areas on the value of property and tax revenue (Bardos et al, 2016;Haninger, Ma and Timmins, 2012;Mihaescu and vom Hofe, 2013) and the effect of new sports facilities on property values and tax revenue (Ahlfeldt and Kavetsos, 2011;Feng and Humphreys, 2012;Humphreys and Nowak, 2017). In addition to micro factors related to an attribute of a particular property or type of property, a number of studies also focus on macro factors; the impact of various social and economic factors at the state level and local level on revenue from property taxation (Dornfest and Bennett, 2012), for example the effect of population ageing (Das-Gupta, 2017;Felix and Watkins, 2013), the quality of government services (Lightner et al, 2012), the economic crisis (Alm and Leguizamon, 2017;Dadayan, Stenson and Boyd, 2012) and consumer spending (Surico and Trezzi, 2015). So far, most research on the charge for the use of building ground in Slovenia (Hašaj, 2002;Janež, Bogataj and Drobne, 2016;Kobetič, 2015;Malus, 2005;Modrijan, 2005;Polajnar, 2008;Rakar, Černe and Šubic Kovač, 2008;Viler, 2005;Živec, 2010) was focused on the examination of the technical bases for levying the charge, legal aspect of municipal ordinances, historical development of the charge and its implementation, and the comparison of municipal ordinances on the charge and the fiscal and guiding role of the charge for selected municipalities.…”

“…Poleg mikrodejavnikov, vezanih na značilnost posamezne nepremičnine ali vrste nepremičnin, je vrsta raziskav osredotočenih tudi na makro dejavnike, tj. na vpliv različnih socialnih in ekonomskih dejavnikov na državni in lokalni ravni na prihodke od obdavčitve nepremičnin (Dornfest in Bennett, 2012), na primer vpliv staranja prebivalstva (Das-Gupta, 2017;Felix in Watkins, 2013), kakovost storitev javne uprave (Lightner et al, 2012), gospodarske krize (Alm in Leguizamon, 2017;Dadayan, Stenson in Boyd, 2012) ter osebne potrošnje (Surico in Trezzi, 2015). Večina do sedaj izvedenih raziskav o nadomestilu za uporabo stavbnega zemljišča v Sloveniji (Hašaj, 2002;Janež, Bogataj in Drobne, 2016;Kobetič, 2015;Malus, 2005;Modrijan, 2005;Polajnar, 2008;Rakar, Černe in Šubic Kovač, 2008;Viler, 2005;Živec, 2010) je usmerjenih v proučevanje strokovnih podlag za obračunavanje nadomestila, pravnega vidika občinskih odlokov, zgodovinskega procesa oblikovanja nadomestila in njegovo izvajanje, primerjavo občinskih odlokov o nadomestilu ter fiskalne in usmerjevalne vloge nadomestila za izbrane občine.…”