British and German Local Business Taxes under Criteria for a ‘Good’ Local Tax

H Zimmermann
Additional contact information
H Zimmermann: Philipps-Universität Marburg, 3550 Marburg (Lahn), Am Plan 2, FRG

Environment and Planning C, 1987, vol. 5, issue 1, 43-52

Abstract: In this paper, local government taxes on business in Britain and Germany are examined from the point of view of criteria for a ‘good’ local tax. The following criteria are evaluated: Ability to pay; support for national economic objectives (intranational allocation, international competition); distribution and stabilization; collection and compliance costs; local authority requirements of revenues, tax rates, stability, and response to growth; and interarea effects. Comparison of the two countries shows major deficiencies with both tax systems, as well as with many reform proposals. The recent British Green Paper is evaluated in particular and criticized for its divorce of accountability to businesses.

Date: 1987
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://journals.sagepub.com/doi/10.1068/c050043 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sae:envirc:v:5:y:1987:i:1:p:43-52

DOI: 10.1068/c050043

Access Statistics for this article

More articles in Environment and Planning C
Bibliographic data for series maintained by SAGE Publications ().