Local self-governments cannot be defined as entities against the state, nor do they merely assist in executing central will. The significance of local lies their role division and balancing powers. In light principle subsidiarity, need for autonomy through decentralisation necessarily leads to bodies state being marginalised these matters, a sense, latter lose ability solve issues raised within...

In recent years, numerous local governments, including those in rural areas with limited rental properties, have implemented a hotel/motel tax (HMT) to alleviate financial pressure and fund initiatives. While some cities increased HMT rates, others not. Georgia, governments can set their rate up 8%, yet only 33% of imposing an opt for the maximum rate, remaining 67% selecting rates between 3% 7...

Abstract We study how firms build relations with local governments in emerging markets without established rules of political lobbying. document that following a turnover the Party Secretary or mayor city China, (especially privately owned enterprises, POEs hereafter) headquartered significantly increase their “perk spending,” for example, expenses travel and entertainment among others. Both in...

The traditional theory of fiscal federalism prescribes a very limited tax base for subnational governments. The only "good" local taxes are said to be those (1) that are easy to administer locally, (2) that are imposed solely (or mainly) on local residents, and (3) that do not raise problems of "harmonization" or "competition" between subnational governments or between subnational and national ...

"Fend-for-yourself federalism" as opposed to "new federalism" is the term now used to more precisely describe the federal government's policies that are presently impacting small local governments. It isn't that rural communities are being ignored; on the contrary, they are recognized as a vital link in carrying out national policy. A third of the nation's population lives in communities with 2...