dc.contributor.author | James, Simon | en_GB |
dc.contributor.department | University of Exeter | en_GB |
dc.date.accessioned | 2009-01-15T10:31:25Z | en_GB |
dc.date.accessioned | 2011-01-25T10:26:08Z | en_GB |
dc.date.accessioned | 2013-03-19T15:56:05Z | |
dc.date.issued | 2004 | en_GB |
dc.description.abstract | The topic of multi-level taxation is currently highly relevant to two issues – European tax harmonisation
and local government taxation in the UK. This paper presents a general economic analysis of multilevel government and taxation and the characteristics that might make a particular tax appropriate as
a regional or local tax. In applying this analysis to European tax harmonisation it is clear that there is
little harmony in the meaning of the term and a classification is presented. The main driving force for
EU tax harmonisation has been the promotion of economic efficiency in the form of free trade in order
to achieve the establishment and functioning of the European internal market. Differing regional needs
and preferences regarding public sector expenditure and taxation may not always be properly
recognised. It is suggested that a greater emphasis be placed on equity as an economic criteria in
developing European tax harmonisation. Applying the analysis specifically to local government in the
UK, it is clear that taxes on property meet most of the criteria relating both to taxes in general and lower
level taxes in particular. However as in the case of European tax harmonisation, there seems to have
been insufficient account taken of matters of equity as compared to economic efficiency. It has been
the issue of equity that caused the demise of local authority domestic rates and the community charge
in turn and continues to raise difficulties with the present council tax. It is therefore suggested that
coverage of the income tax feature of council tax – council tax rebates – be extended. The experience
to date suggests equity as well as economic efficiency is important in the successful development of
both European tax harmonisation and UK local government finance and perhaps should be given
greater prominence in the development of systems of multi-level taxation more generally | |
dc.identifier.citation | Vol. 4(1), pp. 17-32 | en_GB |
dc.identifier.uri | http://hdl.handle.net/10036/47483 | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Chartered Institute of Public Finance and Accountancy (CIPFA) | en_GB |
dc.subject | tax harmonisation | en_GB |
dc.subject | local government | en_GB |
dc.subject | multi-level government | en_GB |
dc.title | Financing Multi-level Government | en_GB |
dc.type | Article | en_GB |
dc.date.available | 2009-01-15T10:31:25Z | en_GB |
dc.date.available | 2011-01-25T10:26:08Z | en_GB |
dc.date.available | 2013-03-19T15:56:05Z | |
dc.identifier.journal | Journal of Finance and Management in Public Services | en_GB |