Znaczenie podatków majątkowych w dochodach miast regionu Nowej Anglii

• Authors: Maciej Szczepkowski
• Languages of publication: PL

Abstracts

PL

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.

Keywords

PL

Property tax, Local finance, Local government

• Publisher: Szkoła Główna Handlowa w Warszawie
• Journal: Kwartalnik Kolegium Ekonomiczno-Społecznego Studia i Prace
• Year: 2016
• Issue: 2
• Pages: 91-104

Dates

published

2016-11-27

Contributors

author

Maciej Szczepkowski

Identifiers

DOI

10.33119/KKESSiP.2016.2.6