Developing Options for the Administration of Local Taxes: An International Review

28 Pages Posted: 8 Feb 2007

See all articles by John L. Mikesell

John L. Mikesell

Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)

Abstract

Do decentralization arguments extend to administration of subnational taxes? While centralized administration promises quality service at reasonable cost, it may dull accountability and slow the revenue flow. Also, central administration may devote less attention to collecting these taxes than for its own. Self-administration brings administration closer to taxpayers and assures representation of jurisdictional interests in revenue apportionment disputes. However, subnational governments may lack technical capacity. That is the dilemma: while the central administration may be indifferent to rigorous collection of subnational taxes, subnational governments may lack capacity for self-administration. In practice, nations use many different alternatives for administering subnational taxes.

Suggested Citation

Mikesell, John L., Developing Options for the Administration of Local Taxes: An International Review. Public Budgeting & Finance, Vol. 27, No. 1, pp. 41-68, Spring 2007, Available at SSRN: https://ssrn.com/abstract=961959 or http://dx.doi.org/10.1111/j.1540-5850.2007.00868.x

John L. Mikesell (Contact Author)

Indiana University Bloomington - School of Public & Environmental Affairs (SPEA) ( email )

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