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- W4210638093 abstract "The economic effects of a system of local government obviously depend on the methods of its finance and on the level, kind and nature of its expenditure. The choice of the appropriate local taxes and of the specific form they should take is crucial, especially in countries where local taxes account for several percentage points of GDP. Although the primary tasks of all local governments in the world remain the delivery of services demanded, or needed, by local communities and the raising of the required amounts of money, it is an open question whether and to what extent they might go beyond that and, possibly, cooperate with upper tiers of government to achieve faster economic development. While relatively underdeveloped in Germany, property taxation at the local level is important in France. Zimmermann considers other possible reforms in local taxation, including the possiblity of allowing local governments to be included in the value added tax sharing scheme." @default.
- W4210638093 created "2022-02-08" @default.
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- W4210638093 date "2022-01-26" @default.
- W4210638093 modified "2023-09-25" @default.
- W4210638093 title "Introduction" @default.
- W4210638093 doi "https://doi.org/10.4324/9781003271819-1" @default.
- W4210638093 hasPublicationYear "2022" @default.
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