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A multi-criteria approach to local tax planning

UNCG Author/Contributor (non-UNCG co-authors, if there are any, appear on document)
Rahul Singh, Associate Professor (Creator)
Institution
The University of North Carolina at Greensboro (UNCG )
Web Site: http://library.uncg.edu/

Abstract: A city tax model based on the analytic hierarchy process is developed. This model allows city officials to explicitly take into account the existence of multiple decision criteria in selecting new tax options. Opinions from tax experts are used to relate tax plans to decision criteria. The paper explores the feasibility of applying commonly available decision tools to facilitate and improve decision making in local government.

Additional Information

Publication
Socio-Economic Planning Sciences. Vol. 33. 1999. pp. 301-315.
Language: English
Date: 1999
Keywords
Tax planning, Multi-criteria decision making, Analytic hierarchy process, Delphic hierarchy process