Search Results for: IMFG Paper

IMFG Paper | 2012

Hungary: An Unfinished Decentralization?

This paper examines the system of municipal finance in Hungary with special attention to the current changes in the regulation and finance of Hungarian municipalities and the change in central control over municipal finances in general after 2008, and suggests possible reforms.
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IMFG Paper | 2012

The Reform of Business Property Tax in Ontario

Business property taxes in Ontario have fallen dramatically in the past decade, due to a series of reforms mandated by the provincial government. This paper discusses the likely impacts of the reforms on business location, wages, and land values, and the economic welfare of provincial residents.
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IMFG Paper | 2012

IMFG Graduate Student Papers

Baumeister’s paper suggests policy changes for using the development charge as a planning tool. Burgess reviews the risks to Canadian municipal finance from extreme weather and analyzes the financial tools that cities can use to prepare for extreme weather events.
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IMFG Paper | 2012

Subnational Taxation in Large Emerging Countries

This paper reviews the evolution and current state of subnational taxation in five large emerging countries: Brazil, Russia, India, China, and Nigeria—BRIC plus one. As these case studies show, intergovernmental fiscal relations in any country are inevitably both path-dependent and context-sensitive.
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IMFG Paper | 2012

You Get What You Pay For: How Nordic Cities Are Financed

The Nordic countries are small, unitary, and have largely homogeneous populations. Municipalities are the most important agents in the decentralized public sector. There are lessons to be learned from country to country in the field of local government financing, but comparisons need to be made with care.
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IMFG Paper | 2012

Property Tax Reform in Vietnam: A Work in Progress

In 2012, Vietnam will celebrate 25 years of economic reform and structural readjustment from a largely centralized, subsidized economy to one based on market principles. This paper reviews existing property-based taxes and outlines the potential for a land tax to effectively replace the current property tax.
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IMFG Paper | 2011

Are There Trends in Local Finance?

There is little evidence of regional, let alone worldwide, trends in local finances. In analyzing and comparing country experiences, it is important to be clear about the different (implicit or explicit) normative models to be found in the literature and exemplified in practice in different countries.
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IMFG Paper | 2011

The Property Tax–in Theory and Practice

The property tax is considered to be a good tax for local governments, yet property tax revenues rarely account for more than 3 percent of Gross Domestic Product (GDP) in any country. This paper explains why the property tax is under-used by highlighting some of the problems with the tax.
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