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Tax Collection (tax + collection)

Distribution by Scientific Domains

Humanities and Social Sciences	57%
Business, Economics, Finance and Accounting	42%

Selected Abstracts

The Internet, Economic Growth and Governance

ECONOMIC AFFAIRS, Issue 1 2000
Gordon L. Brady
The Internet developed largely as a ,spontaneous order' without central co-ordination. Further development will increase the mobility of capital and labour and make tax collection more difficult. Attempts at self-regulation and government regulation are now under way but meddling is likely to be ,wealth destructive and counter productive.' [source]

From privatized to government-administered tax collection: tax farming in eighteenth-century France1

ECONOMIC HISTORY REVIEW, Issue 4 2004
EUGENE N. WHITE
The establishment of a government bureaucracy to collect taxes is regarded as one of the essential features of a modern economy. While Britain is considered a pioneer, France has been treated as a laggard because of continued reliance on tax farming. Focusing on the largest tax farm, France's late transition from private to government tax collection is explained in a principal-agent context by the difficulties of monitoring employees and borrowing at low cost in the capital market. Tax farmers continued to earn high returns, absorbing the risk of fluctuating collections, leaving the Crown with lower revenue. [source]

Private tax collection,remnant of the past or a way forward?

PUBLIC ADMINISTRATION & DEVELOPMENT, Issue 4 2006
Evidence from rural Uganda
Abstract This article examines the growing role and impacts of private tax collection under fiscal decentralisation in Uganda. Based on evidence from six rural councils, three aspects of privatised tax collection are examined: (i) the impact on the nature of fiscal corruption; (ii) the problem of overzealous collection; and (iii) the challenge of assessing revenue potentials. While possibly meeting short-term demands for local revenue growth and stability, the present form of private tax collection appears to transform the nature of fiscal corruption by reducing corruption at collection point and transferring the problem into the district administration. Moreover, while the charge of overzealousness permeates historical and theoretical work on privatised tax collection, the Ugandan experience casts doubt on its general validity. Instead, perverse distributional effects are the most likely cause of deteriorating state-citizen relations in rural Uganda. Finally, the article considers the merit of the prediction of private collection as a preferred contractual choice for certain indirect taxes, suggesting that problems of asymmetric information in assessing the revenue yields of most rural markets are exaggerated. Copyright © 2006 John Wiley & Sons, Ltd. [source]

Mayoral Quality and Local Public Finance

PUBLIC ADMINISTRATION REVIEW, Issue 3 2009
Claudia N. Avellaneda
In most local developing settings, the political leader and the municipal manager are embodied in the same figure, the directly elected mayor. This research explores the impact of mayoral quality on local public finances in a developing country. Mayoral quality is operationalized as educational background and job-related expertise to analyze its impact on two local financial indicators: property tax collection and social spending per capita. The mayoral quality thesis is tested across 40 Colombian municipalities over five years (2000,2004). After considering other political, economic, and external influences, the findings reveal that mayoral quality is associated with greater property tax collection and more social spending per capita. This positive influence, however, decreases under external constraints,such as presence of illegal armed groups. This study demonstrates how much influence the mayor can have when circumstances permit. The findings point to the significance of electing qualified mayors, as decentralization may not directly improve subnational finance. Instead, through decentralization, qualified mayors contribute to improved local public finance. [source]

The Anticipated Capitalisation Effect of a New Metro Line on Housing Prices,

FISCAL STUDIES, Issue 2 2008
Claudio A. Agostini
H54; R21; R53 Abstract Housing units with closer access to public transportation enjoy a higher market value than those with similar characteristics but poorer access. This difference can be explained by the lower cost of transport to the main workplaces and shopping areas in town. For this reason, investments in public transport infrastructure, such as building a new metro line, are capitalised totally or partially into land and housing prices. This work empirically analyses the degree of capitalisation into housing prices of the benefits of the new Line 4 of the Santiago metro system, which began operating in December 2005. We focus on anticipated capitalisation into housing prices at the moment construction of Line 4 was announced and at the moment information on the basic engineering project was unveiled, identifying the location of the future stations. We use a unique database containing all home buying and selling transactions in the Greater Santiago area between December 2000 and March 2004. The results show that the average apartment price rose by between 4.2 per cent and 7.9 per cent after construction was announced and by between 3.1 per cent and 5.5 per cent after the location of the stations was identified. These increases were not distributed evenly, but depended on the distance from the apartment to the nearest station. An indirect effect of this kind of capitalization is that property tax collections will increase if property is reappraised following the price rise. This effect is not negligible in magnitude and could represent 11 to 17 per cent of investment in the new metro line. This raises and interesting discussion on how the metro network extension is financed. [source]