Open AccessZnaczenie podatków majątkowych w dochodach miast regionu Nowej Anglii
Author(s) -
Maciej Szczepkowski
Publication year - 2016
Publication title -
kwartalnik kolegium ekonomiczno-społecznego studia i prace
Language(s) - English
Resource type - Journals
ISSN - 2082-0976
DOI - 10.33119/kkessip.2016.2.6
Subject(s) - revenue , local government , property tax , county government , government (linguistics) , political science , tax revenue , new england , economic history , public administration , economy , economics , law , finance , philosophy , politics , linguistics
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.