Znaczenie podatków majątkowych w dochodach miast regionu Nowej Anglii
Role of property taxes in revenues of New England's cities
Author(s): Maciej SzczepkowskiSubject(s): National Economy, Economic policy
Published by: Szkoła Główna Handlowa w Warszawie
Keywords: Property tax Local finance Local government
Summary/Abstract: The aim of this article is to delineate the role of property taxes in local government revenues in New England in the USA. In the paper I analyse the data from: Boston, Providence, Bridgeport, Manchester, Portland and Burlington. The article consists of three parts. The first part of the study describes local government in the US. The second part of the article shows structure of local government revenues. Finally, in connection with observed relations in revenues structure in New England's cities, the author discusses popular single tax theory.
Journal: Kwartalnik Kolegium Ekonomiczno-Społecznego „Studia i Prace”
- Issue Year: 26/2016
- Issue No: 2
- Page Range: 91-104
- Page Count: 14
- Language: Polish