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- W4312712122 abstract "This chapter explores the local tax potential to consolidate the urban local budgets in India. A case is made to augment the scope of user charges on the ground that the distortionary impact, measured by marginal cost of public funds, is lower than other sources of funds. Less reliance on user charges is revealed in most municipal corporations as against their growing significance among developed and developing countries. The potential of property tax, which is the mainstay of local finance, is examined with special emphasis on business property tax falling on business and industry in urban areas. In this way, a distinction is made between residential property tax and business property tax. This chapter tries to highlight the importance of environmental taxes in local budgets and suggests a local carbon tax on business and industrial emissions using GIS information on the luminosity for different regions (night-time light density for India)." @default.
- W4312712122 created "2023-01-05" @default.
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- W4312712122 date "2022-01-01" @default.
- W4312712122 modified "2023-10-18" @default.
- W4312712122 title "Local Tax Potential in an Urban Setting" @default.
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- W4312712122 doi "https://doi.org/10.1007/978-981-19-5300-2_10" @default.
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