Local Tax Policy: A Primer [Hardcover]

Local Tax Policy: A Primer provides the definitive discussion of how local governments raise revenue. The fourth edition addresses the fundamental influences on local tax and revenue policy including interjurisdictional competition, the politics of anti-taxation, and the relationships with state and federal governments. The primary sources of revenue are discussed from a policy perspective noting the pros and cons of the property tax, local sales and income taxes, and nontax revenue such as intergovernmental aid and user fees.David Brunori is a journalist, author, educator, and lawyer who specializes in tax and government issues. He is a Research Professor at the Trachtenberg School of Public Policy and Public Administration at The George Washington University where he teaches courses in state and local public finance and fiscal federalism. He also teaches state and local tax law at the George Washington University Law School. He has published numerous books and articles on state and local tax policy.

Chapter 1: Local Tax Policy

Localism as a Normative Good

Political and Economic Constraints on Localism

The Logic of the Property Tax

A Good Tax under Siege

There Are No Alternatives to Taxing Policy

Raising Revenue in the Modern Economy

Possible Solutions



Chapter Two: Local Taxation and American Federalism

The Logic of Localism

Economic Efficiencies

Political Virtues

Localism and Taxing Authority

Fiscal Autonomy under Siege



Chapter Three: Local Limits

The Politics of Taxation

Political Imperatives

Provide Services

Create Wealth

Avoid Redistribution

Political Biases

Tax Competition

Exporting the Tax Burden

Raising Revenue in an Era of Antitaxation

Building a Sound Local Tax System



Chapter 4: The Logic of the PropertyTax

Property Taxation in the United States