Local Tax Policy

David Brunori is a journalist, author, educator, and lawyer who specializes in tax and government issues. He is a Research Professor at the Trachtenberg School of Public Policy and Public Administration at The George Washington University where he teaches courses in state and local public finance and fiscal federalism. He also teaches state and local tax law at the George Washington University Law School. He has published numerous books and articles on state and local tax policy.

• Chapter 1: Local Tax PolicyLocalism as a Normative GoodPolitical and Economic Constraints on LocalismThe Logic of the Property TaxA Good Tax under SiegeThere Are No Alternatives to Taxing PolicyRaising Revenue in the Modern EconomyPossible SolutionsChapter Two: Local Taxation and American FederalismThe Logic of LocalismEconomic Efficiencies Political VirtuesLocalism and Taxing AuthorityFiscal Autonomy under SiegeChapter Three: Local LimitsThe Politics of TaxationPolitical ImperativesProvide ServicesCreate WealthAvoid RedistributionPolitical BiasesTax CompetitionExporting the Tax BurdenRaising Revenue in an Era of AntitaxationBuilding a Sound Local Tax SystemChapter 4: The Logic of the PropertyTaxProperty Taxation in the United StatesVirtues of the Property TaxAn Old TaxA Stable TaxAn Easy-to-Administer TaxA Benefits TaxA Tax that Allows ControlA Visible TaxChapter 5: The Property Tax under SiegePublic UnhappinessVisibilityUnfair AdministrationShifting Property Tax BurdensConsequences of Public DissatisfactionTax LimitationsA Proliferation of ExemptionsEconomic Development ExemptionsCharitable ExemptionsFarm ReliefGovernment PropertyTax Relief MeasuresHomestead ExemptionsHomestead Credits and Circuit BreakersProperty Tax DeferralsThe Case of School FinanceChapter 6: Local-Option Sales and Excise TaxesLocal-Option Sales TaxesPolicy Reasons for Imposing Local-Option Sales TaxesPromotion of Local AutonomyAdministrative EfficiencyDiversification of the Tax BasePublic AcceptanceProblems with Local-Option Sales TaxesShrinking Tax BaseInterjurisdiction CompetitionRegressivityReduced State FlexibilityFiscal Disparities Outlook for Local-Option Sales TaxesLocal-Option Excise TaxesLodging TaxesMeals TaxesFuel Excise TaxesLocal-Option Real Estate Transfer TaxesLocal-Option Tobacco TaxesChapter 7: Income and Business TaxesLocal-Option Income and Wage TaxesPolicy Issues around Taxing Income and WagesVisibility and AccountabilityEconomic EfficiencyRevenue Growth and DiversificationFairnessFiscal DisparitiesTaxing Commuters or Exporting Tax BurdensIntergovernmental IssuesPolitical BiasOutlookLocal-Option Business TaxesLocal-Option Business Income TaxesGross Receipts/License TaxesBusiness Personal Property TaxesPayroll TaxesOutlook for Business TaxesChapter 8: Nontax Revenue OptionsIntergovernmental AidPolicy Justifications for Intergovernmental AidProblems with Intergovernmental AidUnreliabilityLess AutonomyEfficiencyConsequences for Local Tax PolicyUser Fees and ChargesPolicy Reasons for Imposing ChargesEconomic EfficiencyDiversification of Revenue SourcesLocal ControlProblems with Imposing ChargesLimitations on Revenue GrowthFairness ConcernsOutlook for User FeesUtilities and Other Service-for-Fee EnterprisesChapter 9: Financing Local Government in a Global EconomyGlobalismTechnological AdvancesDeregulationAn Aging PopulationTax Policy in the New EconomyChapter 10: A Blueprint for Strengthening Property TaxChallenges to Local Tax Policy and Political AutonomyRecommendations for Strengthening Local Tax AutonomyEducate the Public on the Virtues of the Property TaxEase the Excesses of the Property Tax RevoltsProtect and Expand the Property Tax BaseAddress the Problems of School Finance Equalization