11. /ExtGState << >> Something went wrong. 7 0 obj startxref /F7 42 0 R fPU1"kVVY%9kgi=IIbjm_l g$+pVS?Fn!:El0L4m^. What are the sources of revenue for state governments? https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government. Intergovernmental transfers accounted for 36 percent of local general revenue in 2017 (figure 1). An effective assessment will analyze a given interventions technical feasibility and implementation. Eneanya, A. N. (2012). Assessing Fiscal Capacities of States: A Representative Revenue SystemRepresentative Expenditure System Approach, Fiscal Year 2012. Washington DC: Urban Institute. /Font << \\jG*"ktVJE Taxation as a Source of Revenue Generation in Local Governments, Nigeria Authors: Augustine Osho Ekiti State University, Ado Ekiti David Adelagun Ajayi Abstract and Figures period of 5years. Uhunmwuangho, S. O., & Aibieyi, S. (2013, July). jzz^Q@I9AhTu>GpLs9KL~z]?'PI c&>/uJ9RaUm0XJ|dI3O\Yo^m\l*oGdhe)d=j /Font << If the use tax is not paid, the refund will be reduced by the amount of use tax determined to be due. << 5 0 obj >> << >> Global Journal of Management and Business Research Administration and Management, 13(4), 1226. >> Beyond central government funding, the primary revenue streams for municipal governments are service fees, fines, taxes, and assets such as buildings and properties. This need underscores the eagerness on the part of state and local governments and even the federal government to look for /Type /Group All major sources of revenue have grown in real dollars since 1977, with charges seeing the largest increase in percentage terms ($132 billion in 1977 to $575billion in 2019, or a 337 percent increase) and transfers seeing the largest increase in total dollars ($263 billion in 1977 to $762 billion in 2019, or a 189 percent increase). /Font << Performance meetings should be scheduled on a weekly basis to track revenue generation and build ownership. /Contents [14 0 R 15 0 R 16 0 R] endobj What are error rates for refundable credits and what causes them? << First, to identify the relevant revenue streams and which interventions to apply, cities should determine the relevant data and revenue baselines. Todaro, M. P. (2015). /StructParents 9 /Type /Page Predicting Municipal Fiscal Distress: Aspiration or Reality? Cambridge, MA: Lincoln Institute of Land Policy. Fatile, J., Majekodunmi, A., Oni, A., & Adejuwon, D. (2013). /StructParents 3 Who would qualify for return-free filing? <]>> Are the Social Security trust funds real? /GS7 17 0 R A 2016 study conducted by the Australia Institute concluded that the Finnish model would yield a 12 percent increase on average in the value of fines issued by five states in Australia. endobj What is the TCJA base erosion and anti-abuse tax and how does it work? As a result, local governments are continually forced to levying of non-property taxes and fees (Steiss et al, 2011,). In Nigeria, as in other developing countries, the debate on the nature and purpose of local government has been a long and at times better one. >> Service fees. This is a preview of subscription content, access via your institution. The potential effect on electricity prices is discussed in the Additional Comments section below. /XObject << 3. What is the TCJA repatriation tax and how does it work? Local governments in Nigeria have developed over a number of years. /Meta55 44 0 R ;nUG]~[ sp!@Q06"NY;k g],g>$6%E#w .CB}6{yghj9Kv:Q9w l+/;2w 2.1.3 Sections 31 and 32 of the Local Government Financial and Accounting Regulations 2007 >> /CS /DeviceRGB How does the deduction for state and local taxes work? /Meta43 34 0 R << OECD fiscal decentralization database (object name Table 12: 1970 2016), OECD, accessed April 15, 2019, oecd.org. /Group << Los Angeles, for example, charges higher fees for expedited permitting and licensing processes. As such, it should have a seat on the revenue committee as well as the authority to define roles and responsibilities to track the revenue generated across different municipalities. Last, municipalities could increase revenues by implementing higher fees for faster processing times or better service. <> stream /Meta64 58 0 R In our experience, governments can capture significant valueup to 50 percent of potential additional revenuesby implementing measures linked to effectiveness such as enhancing collections and audit processes or better asset monetization. This can be accomplished through moves that wont adversely affect public opinion or a citys competitiveness in attracting businesses and economic development. /Tabs /S Revenue Generation in Local Government Areas (Problems and Prospects) Filed in Accounting Project Topics, Current Projects by TMLT Editorials on July 20, 2021 5356 11 A review of revenue generation in Nigeria local government: A case study of Ekiti State. International Journal of Arts and Humanities Bahir Dar, Ethiopia, 2(3), S/No. /S /Transparency n /, another reform of local government #as, established. endobj /Image73 63 0 R The final 32 percent of state general revenue came from intergovernmental transfers. /Meta42 32 0 R Revenue generation is the main source of income to the Federal, State and local Governments. <> >> Which tax provisions subsidize the cost of health care? The principal aims of creating local governments were as follows: 1. /Font << McKinsey_Website_Accessibility@mckinsey.com. /MediaBox [0 0 595.32 842.04] Given state and local tax revenuevolatility resulting from the COVID-19 pandemic, and the large amount of federal transfers approved by Congress, particularly as part of the American Rescue Plan, these numbers will probably look different for fiscal years 2020 and 2021, but Census has not yet published that data. Hassan, M. M. (2011). out of variations from the revenue generation capacities of component units. /Type /Group / /F7 42 0 R /StructParents 4 Meanwhile, revenue from sales taxes steadily increased from 5 percent to 7 percent between 1977 to 2017 (figure 2). (2022). AMA is one of the most resourced MMDAs /F6 41 0 R /F1 20 0 R /Parent 2 0 R endobj 3 0 obj /Tabs /S Cities could also increase value from unused land plots through monetizing them either as lease contracts or through other more innovative publicprivate partnership structures, such as joint development agreements or joint ventures (Exhibit 4). /Image85 72 0 R https://doi.org/10.1007/978-3-030-73875-4_17, DOI: https://doi.org/10.1007/978-3-030-73875-4_17, eBook Packages: Political Science and International StudiesPolitical Science and International Studies (R0). This intervention is typically most applicable to service feesspecifically, utility services such as water, sewage, or electricity. Local governments include county governments, municipalities, townships, special districts (such as water and sewage authorities), and school districts. /StructParents 8 >> As city populations swell, municipal governments face increasing pressure from citizens and businesses to improve service delivery performance. Fines. What is a territorial tax and does the United States have one now? << What does the IRS do and how can it be improved? Through leases, joint ventures, and joint development agreements, municipalities can generate additional income. Google Scholar. What are the sources of revenue for the federal government? Who bears the burden of a national retail sales tax? 3.16.1 Introduction. an increment in revenue generation capacity of MMDAs (Ohemeng & OfosuDarkwah, 2014), the notion that egovernment enhances revenue capacity of state institutions is contentious and needs further investigation. What tax incentives exist to help families pay for college? The data was analyzed using simple percentage and frequency for primary data and content analysis for secondary data. Municipalities often levy charges and taxes on property owners as well as on income, sales, and other transactions. Most cities have yet to unlock the full potential of their existing revenue sources, let alone tap into new streams. endobj Create new revenue streams. Why is the VAT administratively superior to a retail sales tax? /Image8 18 0 R This gave a substantial and unprecedented reform of autonomy to the, devolved on the local government therefore, became a common $no#ledge that, most of the local government are finding it difficult to cope #ith the present level, The principal aims of creating local governments #ere as, /. Other strategies, such as payment plans, can also reduce leakage and increase collections. A simulation of 8,760 h year-round was performed for the provincial market containing the integrated generation plant without energy storage. How does the tax exclusion for employer-sponsored health insurance work? >> Dibie, R. A. >> Download chapter PDF Introduction. Filipatali, T. (2013). /Meta37 37 0 R The challenge is identifying and prioritizing the opportunities that will have the greatest impact and are relatively feasible. <>>> Norton Francis and Frank Sammartino (2015). . /Tabs /S essential social services to the people. /S /Transparency What would and would not be taxed under a VAT? /GS31 30 0 R One of the MMDAs involved in the use of recent ICTs to assist revenue mobilization is the AMA. /F2 83 0 R >> <>stream /Tabs /S Li'}4I>A7i3;g f>dm,orW6XCid&ntGMhJ^ur!y]j]V CWD.6Eh.\Z35 =+`=+Zj:8l?3ZbS8h._=mp,:bx+2r&^N J'%3U4oHnkb~u*k.[pg What is the Low-Income Housing Tax Credit and how does it work? To establish this dedicated unit, cities could create a cross-functional workforce with representatives from different departments, including finance, planning, property, legislation, and key municipalities. We show that increased revenues from shale gas and oil during this period are strongly associated with decreased local government relianceonnesandfeesasrevenuesources. How accurate are long-run budget projections? Cities should consider the following areas: Collectively, these assessments will help cities to produce a prioritized list of levers for implementation. /StructParents 5 1 stream A new tax on plastic would raise revenues and also benefit the environment. Government and to the State Governments. /ExtGState << Aravind Boddupalli, Tracy Gordon, and Lourdes German (2021), State and Local Government Revenues and Racial Disparities /ExtGState << /Type /Group Since 1977, the share of local general revenue from taxes has remained steady at about 40 percent. Local revenue mobilization will be enhanced if local goverments and local Keywords: Local Government, Administration, Finance, Decentralization, Nigeria, Iwo Introduction One area which has remained neglected over time by the local governments in Nigeria is revenue generation. Key 2022 Takeaways. In general, this intervention represents the horizon for innovation across all revenue streams. D$IOS|O+kJp> Maintaining public support is critical to the longer-term viability of such efforts, and cities must create an attractive business climate. What are the economic effects of the Tax Cuts and Jobs Act? /Group << 3. 2018. The Political Economy of Colonialism and Nation-Building in Nigeria, https://doi.org/10.1007/978-3-030-73875-4_17, Shipping restrictions may apply, check to see if you are impacted, https://www.odi.org/events/282-innovations-poverty-reduction-role-local-government, Political Science and International Studies, Political Science and International Studies (R0), Tax calculation will be finalised during checkout. revenue generation and the development of the rural areas using Ikorodu local government in Lagos Nigeria. The share from intergovernmental transfers also fluctuated somewhat over time, falling from 43 percent of general revenue in 1977 to 36 percent in 2017. /Type /Page recommended that the local government should provide basic amenities of high quality. 9evelopment is highly associated #ith, much revenue is needed to plan, execute and maintain infrastructures and facilities, developmental pro%ects li$e construction of accessible roads, building of public, schools, health care centers, construction of bridges among others are sources, generated from taxes, royalties, haulages, fines and, international governments. Unlocking the full potential of city revenues. /Meta59 53 0 R << /XObject << Tax is however, a compulsory levy imposed by government on individuals and companies for various legitimate functions of the state (Olaoye, 2008). >> 13 0 obj How do the estate, gift, and generation-skipping transfer taxes work? What did the Presidents Advisory Panel on Federal Tax Reform say about the national retail sales tax? What are defined contribution retirement plans? 2.1.2 Section 81 of the Local Government Act, 1997 (amended) allows Local Government to mobilise revenue in form thof fees and taxes as specified in the 5 schedule. To meet rising expectations for service delivery amid tight budgets, municipal governments must increase revenues from existing sources as well as create new revenue streams. Transfers from the federal government have fluctuated considerably over the past three decades. /Pages 2 0 R #$ e-`w6w /StructParents 2 The finding revealed that there is an average relationship between local government finance and development as other factors like proper utilization and administrative competence are necessary in development. x- [ 0}y)7ta>jT7@t`q2&6ZL?_yxg)zLU*uSkSeO4?c. R -25 S>Vd`rn~Y&+`;A4 A9 =-tl`;~p Gp| [`L` "AYA+Cb(R, *T2B- /CS /DeviceRGB 8. /Meta38 38 0 R /Meta63 59 0 R /Meta78 65 0 R trailer hv-oRv9[Plq ?#o-.mOqi@}Fdl(d]i&y-tIT>=#'K/+EmKO+pe>"J*#9(tG_0Yb,UfR`En`o7So^ What are municipal bonds and how are they used? Revenue has been found to be nose diving from time to time due to the weakness in the control framework that exists in the public sector. These cameras are controversial, and enhanced efficiency is one reason why many municipalities haven't taken this approach. But, communities are still facing a numerous difficulties in access to basic goods and services from local governments Authorities (Pradeep, 2011). /StructParents 0 /Tabs /S In the last 10 years, Illinois has reduced the portion of income tax returned to cities and towns. The share coming from property taxes fell from 22 percent of general revenue in 1977 to 17 percent in 1985, but since then property taxes as a share of general revenue have been relatively stable. International Journal of Economics, Commerce and Management, 3(6), pp. >> Some are widely practiced, while others represent emerging and innovative options for city governments to pursue. What tax incentives encourage alternatives to fossil fuels? /S /Transparency But presently, the level of development in rural areas since when local government authorities have been created is not encouraging. Ayodele, I. O., & Sunday, A. E. (2009). /ExtGState << >> However, the state government transfer total includes indirect federal funds that are initially allocated to states. 14 0 obj >> Candice Ferrette and Robert Brodsky, Red-light camera revenues jump in Nassau County,. Revenue generation in Nigeria local governments is principally derived from TAX. www.iiste.org. 0000003670 00000 n In 2019 inflation adjusted-dollars, combined state and local general revenue increased from $1.2 trillion in 1977 to $3.5 trillion in 2019, or a 188 percent increase. )U!$5X3/9 ($5j%V*'&*r" (,!!0b;C2( I8/ Revenue from charges, fees, and miscellaneous sources increased from 15 percent to 23 percent in 1985 and has remained roughly at that level since then (figure 2). This exercise involves analyzing the citys revenue baseline to determine current revenue generation across all streams and then comparing revenue streams against benchmarks for peer cities to identify any gaps. /Resources << %(zC]N"t~'ewd+*a[`.dP(wz)Vio+qjXvVmWHS%n}"GC3m*.#w+.T#p1f^HgC`|Mzcs,JX8/v>na,4t^}$$\X S:ds0{ws:yGu.%;x/\)F@!>od1v((EF|' Charges and taxes. The final 34 percent of local government general revenue came from intergovernmental transfers. Department of Political Science and Public Administration, PMB 4010, Babcock University, Ilishan-Remo, Ogun, Nigeria, You can also search for this author in /MediaBox [0 0 595.32 842.04] Rakson Nigeria Ltd. Okotoni, O. The contribution of property taxes to general revenue declined from 34 percent in 1977 to 30 percent in 1979, fell to a low of 27 percent in 2000, then returned to 30 percent in recent years. /Image8 18 0 R The revenue generated is utilized by states and its functional departments for meeting the expenditures on infrastructure, public transportation, sanitation, legal systems, public safety, education, health care systems, military . Regarding dissipation, figure 4 shows the time series power curtailment of an integrated generation plant without energy storage. . Fajobi, O. F. (2010). Local governments collected $1.7 trillion of general revenue in 2017. Taxes provided 42 percent of local general revenues, including: Charges, such as city revenue from sewerage and parking fees, when combined, provided 18 percent of local general revenues in 2019. These factors often include volume of activity, location, and period of validity. How would various proposals affect incentives for charitable giving? Simple, Fair, and Pro-Growth: Proposals to Fix Americas Tax System, Report of the Presidents Advisory Panel on Federal Tax Reform, November 2005, The Moment of Truth: Report of the National Commission on Fiscal Responsibility and Reform, December 2010, Debt Reduction Task Force, Restoring Americas Future, Bipartisan Policy Center, November 2010, The Tax Reform Act of 2014: Fixing Our Broken Tax Code So That It Works for American Families and Job Creators, House Ways and Means Committee, The Graetz Competitive Tax Plan, Updated for 2015. /Parent 2 0 R >> /Meta54 51 0 R %PDF-1.4 Revenue from property, sales, and other taxes totaled $707 billion, or 42 percent of general revenue. University Press. 2 0 obj INTRODUCTION Nigeria is a sovereign nation. How do state and local severance taxes work? What other countries use return-free filing? What kinds of tax-favored retirement arrangements are there? Taxes, fees, and user charges are considered "own-source" revenue. Recent Comprehensive Tax Reform Proposals, The State of State (and Local) Tax Policy, Fiscal Federalism and Fiscal Institutions. (2006). GRIN Verlag. What is the size of the opportunity? What is the difference between carryover basis and a step-up in basis? In Saudi Arabia, the Ministry of Municipal and Rural Affairs has a control unit that monitors the performance of regions and the regional government authorities that oversee municipalities. 2. Impact on economy. Why do low-income families use tax preparers? the enabling law in form of local government act 1997 (amended). The logic is that, in areas where the revenue capacity is high, a relative higher tax . Emerging countries and regions will see the greatest increase in their urban populations, and China, India, and Nigeria represent slightly more than a third of the projected growth in that time frame. For example, the federal government sends K-12 education funds to state governments that then distribute the money to local governments. 92so74oi J. (Exhibit 1). The study concludes that local government finance has a great impact on development as it is a major factor in getting adequate financial resources and has become a problem because of political inference in local government affairs. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /F2 21 0 R <> /S /Transparency I. I. ntroduction Despite the numerous options available to generate more funding for city operations, elected officials must proceed carefully. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Parent 2 0 R What tax incentives encourage energy production from fossil fuels? This intervention includes expanding the sheer quantity of service offerings and assets, extending charges to a larger user base, or increasing the frequency of surveillance and inspection for selected fine sources to maximize detection of violations. Hb``$WR~|@T#2S/`M. /CS /DeviceRGB How does the tax system affect US competitiveness? /F6 41 0 R When the State increased the income tax rate in 2011 it did not share the increased revenues with local governments. 6 0 obj X-ray of Local government administration in Nigeria. 2 0 obj In Finland, for example, fines for speeding are broadly linked to the income of violators and how far over the speed limit they were traveling when caught. Catawba Publishing Company. /S /Transparency /XObject << State and local governments collected a combined $3.5 trillion of general revenues in fiscal year 2019. Issues in public administration and Local government: The comparative perspective. /GS31 30 0 R >> /Contents 70 0 R Today, the LGDF receives only 6.06% of total personal income tax the state receives, a reduction . And these sources tend to be far from optimized: local governments are often unaware of how to get more from existing sources and lack the resources to mount such efforts. When renegotiating existing leases, several levers can be utilized, such as increasing allowable floor-to-area ratio (FAR), collecting penalties for violations, amending contract duration and payment terms, and modifying plot use. /Meta62 60 0 R /F5 40 0 R 3.5 Local government revenue sources by jurisdiction 7 3.6 Local government expenses by purpose 8 3.7 Taxation revenue share by sphere of government and source of revenue 8 3.8 Share of total taxation revenue by sphere of government over time 9 3.9 Vertical fiscal imbalance in Australia 10 4. /Type /Page /F5 40 0 R What can state and local sales taxes tell us about a national retail sales tax? Chin, A.-P. (2007). These activities, such as hospitality charges and taxes on plastic bottles and bags, carbon from vehicles, and vacant land, do not involve the delivery of services from the government. /Meta56 45 0 R The largest state and local general own-source funds came from charges and property taxes (both 17 percent), followed by individual income taxes and general sales taxes (both 13 percent),and selective sales taxes (6 percent). /F5 40 0 R The research instruments used for data collection were questionnaire and interview. What are the major federal payroll taxes, and how much money do they raise? /Image95 78 0 R In 2019, 31 percent of state general revenue came from the federal government (e.g., the federal share of Medicaid spending and federal transportation money allocated for state projects) and 1 percent came from local governments. endstream It is therefore suggested that the level of economic dependence on coal widely varies, and some, but not all, local governments will require financial assistance after the coal phase-out. /F1 20 0 R 7, 192209. US Census Bureau. How should distributional tables be interpreted? Anyone you share the following link with will be able to read this content: Sorry, a shareable link is not currently available for this article. r_ w=[,()l9"] JETfKIXpEq)h5-B(3+r;&uJ_=~_9=0 For cities and counties, property tax revenue makes up 61% of own-source tax revenuerevenue from taxes the local government leviesby far their largest tax source. What is the breakdown of revenues among federal, state, and local governments? /XObject << 2y.-;!KZ ^i"L0- @8(r;q7Ly&Qq4j|9 /Resources << /MediaBox [0 0 595.32 842.04] << Two Decades in Effect: Volume-Based Waste Fee System in South Korea, Ministry of Environment, South Korea, January 2016. 0000003920 00000 n The revenue systems of these governments eroded while the workloads and scope on the expenditure side of the state and local system budget . The rapid urbanization of the worlds population is well under way. endobj What is the difference between a tax-exclusive and tax-inclusive sales tax rate? /Image87 74 0 R /GS7 17 0 R << Next, cities should perform a thorough gap analysis to define the potential revenue impact for any given stream. Elected officials have four primary revenue sources, each containing multiple levers. /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] /Contents 43 0 R /ProcSet [/PDF /Text /ImageB /ImageC /ImageI] Revenue Generation in Nigeria's Local Government. /F2 21 0 R This approach has the potential to not only fairly penalize offenders and reduce instances of speeding but also to generate more revenue. Fix the home. >> Cities should then establish a revenue committee that adopts a strategic perspective to assess the impact of revenue levers and understand the interlocking factors. What was the experience with return-free filing in California? /GS31 30 0 R Therefore, the following three areas should be examined: In addition, the city should refer back to the results of the citizen sentiment survey conducted during the preparatory stage to help inform the assessment of social acceptance. State and Local Finance Data: Exploring the Census of Governments, Gross Domestic Product, Third Quarter 2018 (Second Estimate); Corporate Profits, Third Quarter 2018 (Preliminary Estimate), Follow the Money: How to Track Federal Funding to Local Governments. /Meta53 50 0 R Abstract and Figures This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. Global Journals Inc. (USA). 0000002809 00000 n How does the tax system subsidize child care expenses? Dubai instituted a knowledge dirham, a flat charge that applies to all government services. What are inversions, and how will TCJA affect them? 0000003348 00000 n /CS /DeviceRGB The Political Economy of Colonialism and Nation-Building in Nigeria pp 325343Cite as. Loay AlMujadidi is a consultant in McKinseys Riyadh office; Christian Azoury is an associate partner in the Dubai office, where Dirk Schmautzer is a partner; and Jonathan Woetzel is a senior partner in the Shanghai office and a director of the McKinsey Global Institute. Transfers for education programs account for over two-thirds of state government transfers to localities. 3 0 obj /Resources << Nicole Badstuber, London congestion charge has been a huge success. Strategic control and revenue generation: A critical success factor in local government using the balanced scorecard. Furthermore, technological advancements can aid increased surveillance. /F10 61 0 R The following steps provide a structured process for cities to determine a tailored and effective solution, taking into account the distinctive characteristics of each city. To mobili"e and utili"e both human and material resources by engaging the. As such, federal transfers as a share of local general revenue will likely look different for these yearsbut Census has not yet published that data. Financing Local Governments: Exploiting the potential of local revenue Introduction Local governments are constitutionally empowered to control, regulate and also raise revenues from activities in their jurisdiction. /Contents 67 0 R >> Ola Ventures. City of Los Angeles Department of Public Works, Bureau of Engineering standard fee list, July 1, 2018, eng2.lacity.org. endobj /XObject << However, the composition of tax revenue has changed somewhat. In addition, to help gauge the likelihood and tenor of social acceptance prior to forging ahead with implementation, cities could consider conducting a citizen sentiment survey to understand how receptive residents might be to specific changes in fee structures and charges. /Image8 18 0 R Three local government officials were also interviewed. 5356 0 obj <> endobj What is global intangible low-taxed income and how is it taxed under the TCJA? % Cresthill Publishers Limited. 2. Urban-Brookings Tax Policy Center. Keywords: Local Government, Federalism, Revenue Allocation and Fiscal Federalism 1. Agu (2010) examined the . /Type /Page /Type /Page >> The authentic confucius: A life of thought and politics. >> Urban Institute, Brookings Institution, and individual authors, 2022. >> What is the experience of other countries with national retail sales taxes? /XObject << /Resources << University of Lagos Press. This unit has several responsibilities. /Type /Group For example, revenue KPIs could include the annual increase in revenue per lever, while nonrevenue KPIs could define targets for each lever and its corresponding interventions, such as the annual increase in the number of violations detected. Using Ikorodu local government administration in Nigeria have developed over a number years... /Tabs /s in the last 10 years, Illinois has reduced the portion of income returned! One reason why many municipalities have n't taken this Approach Fn!: El0L4m^ Nigeria... The experience of other countries with national retail sales tax Fiscal Capacities of States: a of... * R '' (, Distress: Aspiration or Reality tax-exclusive and tax-inclusive sales?... Credits and what causes them 0000003348 00000 n /cs /DeviceRGB how does the tax system subsidize child expenses! For secondary data a citys competitiveness in attracting businesses and economic development subsidize child care expenses expenses! 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