A Review of Local Government Finance in Israel: Reforming the Arnona System
This report provides a comprehensive analysis of the Israeli system of local government finance, with a focus on the role of the Israeli property tax, known as the Arnona. Local governments are financed through a combination of revenue, primarily from central government grants and from the Arnona, w...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2021
|
| Schriftenreihe: | OECD Multi-level Governance Studies
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This report provides a comprehensive analysis of the Israeli system of local government finance, with a focus on the role of the Israeli property tax, known as the Arnona. Local governments are financed through a combination of revenue, primarily from central government grants and from the Arnona, which is levied on residential and non-residential land and buildings but is based on their physical size rather than their value. The first chapter provides a description of the Israeli system of local government finance and compares it to local government finance in OECD countries. Using standard criteria for the evaluation of taxes, the second chapter assess the strengths and shortcoming of the Arnona and the intergovernmental grant system. Attention is paid to fiscal disparities among municipalities and to the ability of the current system to provide all Israelis with adequate and equitable access to economic and social services and infrastructure. The final chapter presents a set of 13 policy recommendations divided between proposals for improving the existing Arnona system and a longer-run blueprint for a more substantial reform of the system of local government finance in Israel based on the establishment of a value-based system of local property taxation |
| Beschreibung: | 1 Online-Ressource (113 Seiten) 21 x 28cm |
| ISBN: | 9789264515055 9789264907591 9789264601116 |
| DOI: | 10.1787/a5bc4d25-en |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:34:54Z |
| indexdate | 2024-12-18T19:02:01Z |
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| isbn | 9789264515055 9789264907591 9789264601116 |
| language | English |
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| physical | 1 Online-Ressource (113 Seiten) 21 x 28cm |
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| publishDate | 2021 |
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| spelling | A Review of Local Government Finance in Israel Reforming the Arnona System Organisation for Economic Co-operation and Development Paris OECD Publishing 2021 1 Online-Ressource (113 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier OECD Multi-level Governance Studies This report provides a comprehensive analysis of the Israeli system of local government finance, with a focus on the role of the Israeli property tax, known as the Arnona. Local governments are financed through a combination of revenue, primarily from central government grants and from the Arnona, which is levied on residential and non-residential land and buildings but is based on their physical size rather than their value. The first chapter provides a description of the Israeli system of local government finance and compares it to local government finance in OECD countries. Using standard criteria for the evaluation of taxes, the second chapter assess the strengths and shortcoming of the Arnona and the intergovernmental grant system. Attention is paid to fiscal disparities among municipalities and to the ability of the current system to provide all Israelis with adequate and equitable access to economic and social services and infrastructure. The final chapter presents a set of 13 policy recommendations divided between proposals for improving the existing Arnona system and a longer-run blueprint for a more substantial reform of the system of local government finance in Israel based on the establishment of a value-based system of local property taxation Urban, Rural and Regional Development Taxation Governance Israel https://doi.org/10.1787/a5bc4d25-en Verlag kostenfrei Volltext |
| spellingShingle | A Review of Local Government Finance in Israel Reforming the Arnona System Urban, Rural and Regional Development Taxation Governance Israel |
| title | A Review of Local Government Finance in Israel Reforming the Arnona System |
| title_auth | A Review of Local Government Finance in Israel Reforming the Arnona System |
| title_exact_search | A Review of Local Government Finance in Israel Reforming the Arnona System |
| title_exact_search_txtP | A Review of Local Government Finance in Israel Reforming the Arnona System |
| title_full | A Review of Local Government Finance in Israel Reforming the Arnona System Organisation for Economic Co-operation and Development |
| title_fullStr | A Review of Local Government Finance in Israel Reforming the Arnona System Organisation for Economic Co-operation and Development |
| title_full_unstemmed | A Review of Local Government Finance in Israel Reforming the Arnona System Organisation for Economic Co-operation and Development |
| title_short | A Review of Local Government Finance in Israel |
| title_sort | a review of local government finance in israel reforming the arnona system |
| title_sub | Reforming the Arnona System |
| topic | Urban, Rural and Regional Development Taxation Governance Israel |
| topic_facet | Urban, Rural and Regional Development Taxation Governance Israel |
| url | https://doi.org/10.1787/a5bc4d25-en |