haku: @indexterm LOCAL GOVERNMENT FINANCE / yhteensä: 144
viite: 60 / 144
| Tekijä: | McDowell, M. |
| Otsikko: | Property taxation and local authority finance. |
| Lehti: | IBAR: Journal of Irish Business and Administrative Research
1990 : VOL. 11, p. 1-12 |
| Asiasana: | PROPERTY TAX LOCAL GOVERNMENT FINANCE IRISH REPUBLIC |
| Kieli: | eng |
| Tiivistelmä: | One of the purposes of the paper is to show that the political support for the abolition of local property taxation was not based on irrational voter attitudes. In contrast, the old rates system collapsed because it was no longer politically viable. The second purpose is to draw conclusions about the viability of a new local property tax as a part of a new tax reform. The paper suggests that viable local property tax has little chance for success. |
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