Please use this identifier to cite or link to this item: https://hdl.handle.net/1959.11/3018
Title: Structural Reform, Revenue Adequacy and Optimal Tax Assignment in Local Government
Contributor(s): Robotti, Lorenzo (author); Dollery, Brian E  (author)
Publication Date: 2009
Handle Link: https://hdl.handle.net/1959.11/3018
Abstract: A striking feature of local government reform in many Commonwealth countries has been a heavy reliance on structural reform, often in the form of forced local council amalgamation. This paper argues that the long-run success of structural change in local government hinges on several key factors, not least that voluntary rather than compulsory council mergers have a far greater chance of success. A second key ingredient resides in a high degree of local autonomy in both the composition and operation of decentralized governmental functions. A third vital factor lies in ensuring that revenue and tax assignment is sufficient to provide local government with financial autonomy. Finally, adequate powers of taxation need to be accorded to local government and this requires careful consideration of the types of taxes most suited to local government.
Publication Type: Journal Article
Source of Publication: Commonwealth Journal of Local Governance (3), p. 51-67
Publisher: UTS ePress
Place of Publication: Sydney
ISSN: 1836-0394
Field of Research (FOR): 160510 Public Policy
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
Other Links: http://epress.lib.uts.edu.au/ojs/index.php/cjlg/article/view/1102/1151
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Appears in Collections:Journal Article
UNE Business School

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