１９５６年，C.M. Tiebout提出地方公共財理論﹕假定消費者具有充分的情報知識，瞭解各地區間公共財及租稅型態（財產稅）的差異，且消費者能充分的移動，以選擇能滿足其最大偏好的地區，並且地方政府的數目很多，以供消費者充分選擇；此外，由就業問題產生的區域移動限制灴予考慮，公共財在地方間亦無外部經濟與不經濟的現象；每一地區所提供的公共財，由原有居民偏好所決定。如此，該公共財的型態應有一最適地區規模，此一最適地區規模係指在最低平均成本下生產的區域人口收。因此，區域人口與提供設施平均成本的關係會決定居民之移進與移出。在這種情形下，除非處於均衡狀態，否則某些消費者將自其不滿意的社區公共財和租稅型態中移出，遷入其合意的地區，此種遷移行為充分顯示消費者對公共財及租稅型態（財產稅）的真正偏好，若此一調整達到均衡時，地方公共財提供水準也就達到最適狀態。本研究主要目的，即在理論上探討Tiebout 假設之內涵，並由此往的實證研究文獻中決定主要研究變數，透過台北都會區之實際資料驗證，以更進一步探討該假說之真義。本文共分為五章。第一章為緒論，說明本文研究動機、目的、內容、方法與流程。第二章為相關文獻回顧，分別對Tiebout 之假說，理論及實證文獻等課題予以探討，第三章為研究方法與變數選擇，首先檢討複迴歸在探討房地價時之注意事項，並且決定分析之變數；透過複迴歸了解居民選擇住宅區位的運作是否合乎Tiebout 的假說。第五章為結論與建議，並且提出在政策上應足採用之發現。

This dissertation is concerned with tax rates for the use of commodities in general, and energy in particular. Computable General Equilibrium (CGE) models are used to analyze the normative question of whether the tax rate for intermediate use by firms should be the same as the tax rate for final consumption by households. To answer this question, a distinction needs to be made between fiscal taxes for the purpose of raising revenue for the government, and Pigovian taxes for the purpose of changing behaviour. Concerning fiscal taxes, firms should not pay taxes on their use of inputs if the tax rates in final consumption are at their optimal level. If the tax rate for households is above the optimal level, intermediate use in firms should be taxed in order to increase the price of other commodities and reduce the distortion of relative prices. Essay 1 ascertains what factors determine the optimal relation between the tax rate for final consumption by households and intermediate use by firms. Essay 2 analyses Swedish energy taxes from the perspective of reducing global emission of CO2. It is found that the welfare maximizing tax rates are equal for households and firms not participating in emission trading, while firms that participate in emission trading should have a zero tax rate. Essays 3 and 4 deal with methodological issues. Essay 3 derives a new method for estimation of symmetric input-output tables from supply and use tables. This method solves the problem of negative coefficients, makes it possible to use both the industry and commodity technology assumptions simultaneously and enables the commodity technology assumption to be used even when the number of commodities is larger than the number of industries. Essay 4 describes the model used in the first two essays. The price structure developed here makes it possible to take into account price differences between different purchasers other than differences in tax rates. This essay also makes a comparison between the Swedish implementation of this model and other Swedish CGE-models used to analyse climate policy and energy taxation.

One perceived deficiency in the tax system is its unfairness (inequity). One area in which unfairness has been alleged is the favoritism shown toward homeowners. The focus of this study was on the effects of homeowner preferences on the Federal tax system. The overall impact of homeowner preferences can be said to produce three major results—loss of revenue, reduction in horizontal equity, and reduction in vertical equity.

"This study is an effort to follow the development of the tax structure for public education in Wise County, Texas, and to point out the school tax changes which have taken place in this county during the period 1846-1955. Special emphasis is given to the changes during the last twenty years. The study is designed to present in a connected order the changes which have taken place in this area during this time, and to give the effects such changes may have had on the tax structure and the commmunity. Four schools, Decatur, Chico, Alvord, and Greenwood, have been chosen for this study. These schools represent a cross-section of all the schools of Wise County from the largest independent school to one of the few common schools now existing in the county." -- leaf 1.

This diploma thesis deals with the project of unified revenue administration, more precisely the harmonization of tax base, assessment basis for health insurance and assessment basis for social security. The aim is to compare characteristics, which those revenues have in common and decide whether it is possible to harmonize them. The second part of this thesis refers to the levy of taxes from total wages. Each institution is compared from the point of view of two bills and the act no. 458/2011 Sb., on amendment of acts related to the establishment of unified revenue administration and on amendments of other tax and insurance acts. The first chapter deals with the description of each area which should be unified. It means the areas of income taxes, social security and public health insurance. The term personal tax is described in this chapter. Then follows a description of the project of unified revenue administration, its evolution and systems of revenue administration common in other countries. The description of the bills and acts mentioned above and their aims takes place in the third chapter. The fourth and fifth chapters where I use mainly a comparative method follows. The fourth chapter focusses on harmonization and contains descriptions of income tax base, assessment basis for health...

This master thesis deals with the impact of recodification of private substantive law on property tax legislation, however, it is mostly concerned with real estate transfer tax. This paper is divided into four chapters including introduction and conclusion. The second chapter deals with recodification and the most important changes it has brought and their impact on property tax legislation. The central third chapter is concerned with the effective regulation of real estate transfer tax, which is thoroughly analysed and compared with the previous legislation. Apart from this, the chapter critically evaluates this legislation and introduces suggestions 'de lege ferenda'.

In this thesis I describe the development of the legal frame for a statutory time limit, a period within which an official government authority can assess, reassess, calculate and issue taxes according to the law on Administration of Taxes and Charges (Nr. 337-1992) as amended and consequently replaced by the Tax Code, law nr. 280- 2009. Such time limit is crucial to establish a clear period during which tax can be assessed or a reassessed and issued to a subject with tax duty. After expiration of such time limit tax can no longer be calculated, and the tax proceedings therefore seize, without having the possibility to modify the tax as it was calculated last. The goal of this diploma thesis is to introduce the development of the legal frame for a statutory time limit for assessment and reassessment of taxes in the light of the modern case-law and its effects. The work includes cases from the Constitutional Court as well as administrative courts and it deals with the aftermath of their findings and lists the impact of such findings on private legal practice and by extension also on the tax subjects themselves. The thesis is divided into 8 individual chapters. Chapters 1 - 4 deal with tax proceedings, and time periods generally, time periods for tax administration and the calculation of course of...

Essay 1: People’s planning to evade the inheritance tax curtails its merits. However, the extent of planning remains a matter of argument. According to popular belief, it is widespread, but few estimates have been presented. This study estimates the extent of estate size under-reporting, a form of inheritance tax planning, using the repeal of the Swedish tax on spousal bequests, in 2004, and a regression discontinuity design. The results show that, on average, estate sizes were 17 percent lower, and the share of estates that completely escaped tax payments was 26 percent larger due to under-reporting. As a consequence, government revenues from the tax were only half of what they would have been without under-reporting. Moreover, preferences and means for under-reporting were not only prevalent among the wealthy, but also among those receiving relatively small inheritances. The study contributes to a growing literature on tax avoidance and evasion by estimating the extent of estate size under-reporting, its effect on government revenues and by showing that it was widespread in the population. / Essay 2: There is an ongoing debate about whether or not inheritance and estate taxes are effective in raising revenues and in contributing to a more equal society. The different views on transfer taxes are largely dependent on beliefs about whether people plan their wealth to avoid these taxes. In this paper, we follow Kopczuk (2007) and study people's planning response to the onset of terminal illness. An extension of Kopczuk’s work is that we can effectively control for responses in wealth caused by terminal illness but unrelated to tax planning. We do this by exploiting a tax reform in Sweden that removed the incentives for people to plan their estates to avoid inheritance taxation. We find some evidence of long-term terminal illness inducing responses consistent with tax planning, but that these are not widespread or efficient enough to reduce the overall tax burden in the study population. Our results, similarly to those of Kopczuk, show that people appear to postpone some decisions about their estates until shortly before death. / Essay 3: Small businesses form an essential part of all economies, making it necessary to understand the conditions under which they operate. This paper contributes to that understanding by studying how survival, income and profits of small businesses change when their owners receive inheritances. Using a difference-in-differences strategy and Swedish registry data on small businesses and estate reports, it is shown that survival rates increase with almost three percentage points when the owners receive inheritances of, on average, SEK 275,000. However, the profits of the surviving small businesses and the income of their owners do not increase, indicating that the inheritance did not increase survival by making investments possible, investments to increase profits and income, but by enabling small business owners of lower ability to subsist. The study contributes to the literature on the conditions for small businesses by providing causal evidence on the effect of increased access to capital among existing businesses. It thereby complements the rich literature on the role of capital for small business start-ups. / Essay 4: This article shows that a simple monetary incentive can dramatically reduce electric energy consumption (EEC) in the residential sector and simultaneously achieve a more desirable allocation of EEC costs. The analyses are based on data from a policy experiment conducted in 2011 and 2012 by a private housing company in about 1,800 apartments. Roughly 800 of the tenants (treatment group) were subject to a change from having unlimited EEC included in their rent to having to pay the market price for their own EEC. This change was achieved by installing EEC meters in each apartment. Tenants in the other 1,000 apartments (control group) experienced no policy change and were subject to apartment-level billing and metering during the entire study period. Using a quasiexperimental research design and daily data on EEC from 2007 to 2015, we estimate that apartment-level billing and metering permanently reduce EEC by about 25%. Moreover, we show that households reduce EEC immediately after being informed that they will be billed for EEC, the reduction is larger when the production cost is higher, and the reduction in EEC comes almost exclusively from households with very high EEC before the policy change. Finally, we show that apartment-level billing and metering are cost-effective, with a cost per reduced kilowatt hour of US$0.01, and for each invested dollar, the social value of reductions in air pollution, including CO2 emissions, is $2.

Le système fiscal local direct français a connu, au cours de ces dernières années, des bouleversements notoires. La taxe professionnelle, qui autrefois constituait la principale source de revenus des communes, après avoir été plusieurs fois l'objet de réformes ou de tentatives de réformes, a été finalement supprimée et remplacée (Loi de Finances pour 2010) par de nouvelles impositions (CET, IFER…). Quant à la taxe d'habitation, elle a, depuis 2000, quasiment perdu de sa pertinence et sa crédibilité comme mode d'imposition à l'échelle locale. Aujourd'hui, l'intérêt pour les collectivités locales, en général, et les communes, en particulier semble, sans doute, se porter sur le foncier bâti, qui n'est rien d'autre que la troisième taxe qui complète le tableau des principaux impôts directs locaux français. La taxe foncière sur les propriétés bâties, grâce aux nombreuses qualités (techniques, juridiques, urbanistiques, économico-spatiales) qu'elle présente en matière d'imposition locale, semble offrir plusieurs possibilités de développement aux communes. En effet, la taxe foncière sur les propriétés bâties rentre dans la catégorie des impôts dits « fonciers » qui sont considérés, par plusieurs auteurs (universitaires, élus locaux, élus nationaux, organisations internationales telles que l'OCDE), comme de bons impôts, voire comme des impôts optimaux. Aussi, la taxe foncière sur les propriétés bâties est un impôt qui peut bien prêter, surtout dans le long et le moyen terme, à des politiques de développement local, d'autant que ses bases, touchant à la fois les ménages et les entreprises, semblent être prêtes pour ces enjeux autour desquels se définissent aujourd'hui les stratégies (économiques et spatiales) de développement territorial : politique de logement (ZAC habitat), politique de développement économique (commerces, bureaux, services, activités industrielles ou entreposage, etc.), étalement urbain, densification urbaine / The French local tax system has been live, over the last few years, notable changes. Business tax, which once was the main source of income of Communes, after being repeatedly subjected to reforms or attempts at reform, was finally removed and replaced (Finance Act 2010) by new taxes (TEC, IFER…). As for the Local residence tax, it has since 2000, almost lost its relevance and credibility as a form of taxation at the local level. Today, interest in local government, in general, and the Communes, in particular, seems no doubt be focused on the Property tax on buildings, which is nothing other than the third tax which complete the picture of French major local direct tax. Property tax on buildings, thanks to the many qualities that it has in terms of local taxation (technical, legal, urban planning, economic and spatial), seems to offer more development opportunities to the Communes. Indeed, the property tax on buildings falls into the category of taxes known as “land taxes” that are considered by several authors (academics, local councillors, national politicians, international organizations such as OECD) as good taxes or optimal taxes. Also, Property tax on buildings is a tax that can pay well, especially as its bases, affecting both households and businesses, seem to be ready for these challenges around which define, today, the territorial development strategies (economic and spatial): housing policies, economic development policies (shops, offices, storage, etc.), urban sprawl, urban densification

This dissertation is devoted to the study of who used the formal channels of interaction in the early modern era and why. It examines the full range of the political conversation in early modern Sweden, as seen in the supplications to the Diet in the Age of Liberty (1719–1772), and more specifically the supplications submitted to the parliamentary committee tasked with handling them, the Screening Deputation. The literature yields few systematic studies of this official channel, and supplications have long been terra incognita in the early modern political landscape. Their exact importance is uncertain, to say the least. Using a database built on three samples from the beginning, middle, and end of the Age of Liberty, the Diet's supplication channel is shown to have been used by two groups: supplicants from state-affiliated households primarily tried to use it to pursue their claims on the state, to settle various issues related to employment, or to receive some sort of support through hard times; and, increasingly, commoners, especially delegates in the Estate of the Burghers, used the channel for their gravamina concerning commerce, taxation, and the like, and state support for public amenities, a group for whom the Screening Deputation offered an alternative route to getting their grievances heard by the Diet. Both groups increasingly used the Diet's supplication channel was appeal the verdicts of the King in Council (Kungl. Maj:t). Although most were not appeals against the Judicial Audit, the results reveal an active use of appeals, and thus a de facto erosion of Kungl. Maj:t's supremacy. The results also show that as many as three-fifths of all supplicants had their supplications accepted by the Screening Deputation for further examination by the Diet. Although the acceptance rate was definitely lower in the 1730s and 1740s, the committee seems to have been fairly benevolent in its interpretation of the rules on petitioning. The results, lastly, show that although the Diet's supplication channel allowed excluded groups direct access to the Diet - including women of all classes, commoners of rank, and unrepresented groups - it mainly catered to men with the social status or wealth that put them in the middle and upper strata of society. Although this supplication channel stood open to anyone, its egalitarian potential was seemingly never realized. The use of March and Olsen's institutional theory about the logic of appropriateness, has revealed that certain institutional templates and norms that would have enabled these groups more access to the channel succumbed and made room for other institutional foundations. Supplications were part of the medieval and early modern centralization of legal and political power, the formation of the state, the protection of the privileges of Swedish subjects, and, during the Age of Liberty, the power struggle between the Diet and the kings. Each supplication viewed by itself might seem trivial, but nonetheless played a part in each and every one of these major processes. An ordinary Swede could have an impact on early modern politics when acting in concert with other supplicants, like rain eating away at rock.