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Local option taxes

In: Research Handbook on City and Municipal Finance

Author

Listed:
  • Whitney Afonso

Abstract

Local option taxes are increasingly important for local government revenue portfolios given the frequency of restrictions to property taxes created by tax and expenditure limitations and political constraints. This chapter presents an overview of the most common local option taxes available. Local sales, excise, and income taxes are discussed and evaluated from the lenses of efficiency, equity, adequacy, feasibility, and transparency. Foundational and modern research on local option taxes is presented including work that analyzes the impact these tax instruments have on consumption and labor, cross border shopping, and fiscal disparities. The chapter concludes with a discussion of the impact of the recession induced by the COVID-19 pandemic on local option taxes and by laying out potential future avenues of research.

Suggested Citation

  • Whitney Afonso, 2023. "Local option taxes," Chapters, in: Research Handbook on City and Municipal Finance, chapter 3, pages 42-63, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20063_3
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    File URL: https://www.elgaronline.com/doi/10.4337/9781800372962.00009
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