Property Tax Administration in Rural Local Governments of Colombia

1970 ◽  
Vol 46 (2) ◽  
pp. 146 ◽  
Author(s):  
L. Harlan Davis
Keyword(s):  
Local Governments ◽  
Property Tax ◽  
Tax Administration

Compensating Changes to the Property Tax Levy? An Empirical Test of the Residual Rule

2017 ◽  
Vol 46 (6) ◽  
pp. 949-973 ◽  
Author(s):  
Spencer T. Brien
Keyword(s):  
Local Governments ◽  
Formal Model ◽  
Empirical Test ◽  
Property Tax ◽  
Tax Administration ◽  
County Governments ◽  
Active Approach ◽  
The Difference ◽  
Using Data ◽  
The Cost

The residual view of the property tax assumes that local governments set their levies equal to the difference between budgeted expenditures and expected receipts from other revenues. This approach allows them to adjust the levy to achieve greater overall revenue stability potentially at the cost of tax predictability. This article presents a formal model of the residual rule and uses it to test whether this active approach to property tax administration describes observed fiscal behavior. This test is conducted using data from county governments in Georgia over a fifteen-year period. The results support the validity of the residual rule over an alternative model of passive tax administration.

scholarly journals Does Home Rule Overrule the State`s Role? An Analysis of Property Tax Administration in New York State

2006 ◽  
Vol 21 (1) ◽  
pp. 43-67
Author(s):  
Tae Ho Eom
Keyword(s):  
New York ◽  
Local Governments ◽  
New York State ◽  
Property Tax ◽  
The State ◽  
Tax Administration ◽  
Home Rule ◽  
Deep Roots ◽  
Tax System ◽  
York State

This essay analyzes the property tax system in New York State. Based on historical and comparative analyses of three critical factors in property tax administration-assessment standards, revaluation, and assessing units-this study reveals that the current property tax administration structure has deep roots in the "home rule" tradition in New York State, making it hard to achieve intradistrict equity in property tax burden for some assessing units. The study concludes that the state's lack of active role undermines public faith in the property tax system and in local governments. The state should not be overruled by the local government politics based on home rule.

scholarly journals Faktor-Faktor yang Mempengaruhi Penerimaan PBB P2 di Kota Yogyakarta Pasca Pelimpahan Kewenangan Pengelolaan PBB P2 Oleh Pusat Kepada Daerah

2015 ◽  
Vol 19 (2) ◽  
pp. 155
Author(s):  
Lastria Nurtanzila ◽  
Wahyudi Kumorotomo
Keyword(s):  
Local Governments ◽  
Property Tax ◽  
Tax Compliance ◽  
Tax Administration ◽  
Research Results ◽  
Local Taxes ◽  
The City

One of the efforts to achieve fiscal independence of local governments is to provide authority in the management of land and property tax as a part of local taxes (Law No.28 of 2009). Yogyakarta has delegated authority to implement this law since 2011. The revenue of PBB P2 pretty much accounted for the PAD, which is why in this study tried to examine the factors that influence Earth Building Tax receipts in the city of Yogyakarta in 2013-2014. So from this study establishes framework there are three factors that can affect PBB P2 in the city of Yogyakarta, which is a factor of tax administration efficiency, effectiveness socialization factor taxation and tax compliance. Based on the research results that the tax administration can efficiently determine the level of awareness of the taxpayer to pay taxes on time, as well as tax sosialization can increase the public's attention on the importance of paying taxes, in addition to the flavor abide by the rules are also important in creating awareness to pay tax.

scholarly journals Leviathan or Public Steward? Evidence on Local Government Taxing Behavior from New York State

2018 ◽  
Vol 49 (4) ◽  
pp. 671-693 ◽  
Author(s):  
Austin M Aldag ◽  
Mildred E Warner ◽  
Yunji Kim
Keyword(s):  
New York ◽  
Local Governments ◽  
Fiscal Federalism ◽  
New York State ◽  
Property Tax ◽  
General Purpose ◽  
Fiscal Stress ◽  
York State ◽  
Expenditure Limitations ◽  
Logistic Regressions

Abstract Fiscal federalism argues local governments compete to provide optimal tax-service bundles as responsible public stewards. In contrast, Leviathan theories argue tax and expenditure limitations (TELs) are necessary to make local governments fiscally responsible. We analyze local taxing behavior in New York State, which implemented a levy limit in 2012 that allows legislative overrides with 60 percent vote of the local governing board. Our 2017 survey of all general-purpose local governments measured fiscal stress, service responses, and local political attitudes and found 38 percent of municipalities voted to override. Logistic regressions show local governments that have more fiscal stress, weaker property tax bases, higher need, and higher employee benefit costs are more likely to override. These findings support fiscal federalism, as local governments that override are pushing back against state policy in order to respond to local needs. TELs introduce unnecessary rigidity and run counter to the precepts of fiscal federalism.

Income Redistributive Effects of State and Local Fiscs: Connecticut, a Case Study

1973 ◽  
Vol 1 (4) ◽  
pp. 372-387 ◽  
Author(s):  
A. T. Eapen ◽  
Ana N. Eapen
Keyword(s):  
Low Income ◽  
Local Governments ◽  
Property Tax ◽  
Tax Structure ◽  
Tax Progressivity ◽  
Transfer Payments ◽  
Low Income Families ◽  
State And Local ◽  
Redistributive Effects

Regardless of the alternative assumptions used to allocate taxes and benefits from expenditures of Connecticut state and local governments in 1967, this study shows that the incidence of taxes is regressive while that of expenditures is progressive. The regressivity of the tax structure is overwhelmingly due to the regressivity of the property tax. Progressivity of expenditures stems chiefly from transfer payments, housing, and hospitals which benefit primarily low-income families. On the basis of reasonable assumptions, it is shown that the state and local fiscs bring about, on the average a net redistribution of a mere two percent of income from families with annual incomes of $12,000 and above to those below that level.

scholarly journals USING PARTICIPATORY APPROACH TO IMPROVE AVAILABILITY OF SPATIAL DATA FOR LOCAL GOVERNMENT

2016 ◽  
Vol III-4/W1 ◽  
pp. 139-144
Author(s):  
T. Kliment ◽  
V. Cetl ◽  
H. Tomič ◽  
J. Lisiak ◽  
M. Kliment
Keyword(s):  
Spatial Data ◽  
Local Governments ◽  
Local Level ◽  
Property Tax ◽  
Open Data ◽  
Quality Level ◽  
Tax Rates ◽  
Geospatial Information ◽  
Data Infrastructure ◽  
Participatory Gis

Nowadays, the availability of authoritative geospatial features of various data themes is becoming wider on global, regional and national levels. The reason is existence of legislative frameworks for public sector information and related spatial data infrastructure implementations, emergence of support for initiatives as open data, big data ensuring that online geospatial information are made available to digital single market, entrepreneurs and public bodies on both national and local level. However, the availability of authoritative reference spatial data linking the geographic representation of the properties and their owners are still missing in an appropriate quantity and quality level, even though this data represent fundamental input for local governments regarding the register of buildings used for property tax calculations, identification of illegal buildings, etc. We propose a methodology to improve this situation by applying the principles of participatory GIS and VGI used to collect observations, update authoritative datasets and verify the newly developed datasets of areas of buildings used to calculate property tax rates issued to their owners. The case study was performed within the district of the City of Požega in eastern Croatia in the summer 2015 and resulted in a total number of 16072 updated and newly identified objects made available online for quality verification by citizens using open source geospatial technologies.

How Does a Reduction in Mandated Medicaid Spending Affect Local Fiscal Behaviors? Evidence from New York State

2021 ◽  
Vol 49 (4) ◽  
pp. 495-547
Author(s):  
Yusun Kim
Keyword(s):  
New York ◽  
Local Governments ◽  
Social Insurance ◽  
New York State ◽  
Property Tax ◽  
Effective Property ◽  
Medicaid Spending ◽  
State And Local ◽  
Sudden Decrease ◽  
The Impact

In 2005, New York (NY) state capped the growth of county-level Medicaid spending, which abruptly decreased counties’ Medicaid outlay in both relative and absolute terms. This study exploits this discontinuity in county Medicaid outlay to estimate the impact of the relief mandate policy on county budgets and property tax levies. It bridges a gap in the public finance literature by addressing local government responses to a sudden decrease in the outlay of a large mandatory spending category. We find a compositional change but no income effect on non-Medicaid spending. However, the policy reduced the effective property tax rate significantly by 6.6 to 8.1 percent on average among affected NY counties after the enactment of the policy relative to control counties. This study advances our understanding of local fiscal responses to an intergovernmental fiscal policy that changes how state and local governments share the costs of a large public social insurance program.

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