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Impuesto terrirorial y financiamiento municipal

Slaven Razmilic

Estudios Públicos, 2015, issue 138, 47-92

Abstract: Since most municipal-generated revenues (from property taxes, business licenses and vehicle permits) depend on the income earned by local inhabitants and the business or industry within the municipality, it is not surprising that there is a significant asymmetry in the volume and standard of local public goods available in the Chilean territory. Measures such as reducing exemptions from property tax and directly compensating municipalities for the exempt portion aim at neutralizing this asymmetry. They would also broaden the base of taxpayers and increase the accountability of local authorities.

Keywords: property tax; assessments; municipal funding; local government (search for similar items in EconPapers)
JEL-codes: H21 H24 H71 R13 R51 R53 (search for similar items in EconPapers)
Date: 2015
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Handle: RePEc:cpt:journl:v::y:2015:i:138:p:47-92