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Local Tax Potential in an Urban Setting

In: Vanishing Borders of Urban Local Finance

Author

Listed:
  • Shyam Nath

    (Amrita Vishwa Vidyapeetham University)

  • Yeti Nisha Madhoo

    (Amrita Vishwa Vidyapeetham University)

Abstract

This chapter explores the local tax potential to consolidate the urban local budgets in India. A case is made to augment the scope of user charges on the ground that the distortionary impact, measured by marginal cost of public funds, is lower than other sources of funds. Less reliance on user charges is revealed in most municipal corporations as against their growing significance among developed and developing countries. The potential of property tax, which is the mainstay of local finance, is examined with special emphasis on business property tax falling on business and industry in urban areas. In this way, a distinction is made between residential property tax and business property tax. This chapter tries to highlight the importance of environmental taxes in local budgets and suggests a local carbon tax on business and industrial emissions using GIS information on the luminosity for different regions (night-time light density for India).

Suggested Citation

  • Shyam Nath & Yeti Nisha Madhoo, 2022. "Local Tax Potential in an Urban Setting," Springer Books, in: Vanishing Borders of Urban Local Finance, chapter 0, pages 297-335, Springer.
    • Handle: RePEc:spr:sprchp:978-981-19-5300-2_10
    DOI: 10.1007/978-981-19-5300-2_10
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