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Local Tax Planning with AHP and Delphi

  • Conference paper
Multiple Criteria Decision Making

Part of the book series: Lecture Notes in Economics and Mathematical Systems ((LNE,volume 448))

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Abstract

A tax model for the city of Richmond is developed and tested, in close cooperation with local public leaders and with tax experts. To construct and test the model, Expert Choice, a commercially available decision support system based on the analytic hierarchy process is used. A Delphi approach is used to have tax experts compare the alternative tax plans with respect to specific decision criteria.

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References

  1. Committee for Economic Development: Improving Productivity in State and Local Governments. Authors, New York 1976.

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  2. Pechman, J.: Federal Tax Policy. The Brookings Institution, Washington 1987.

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  3. Rostvold, G.: Financing California Government. Dickenson Publishing, Belmont 1967.

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  4. Saaty, T. L: The Analytic Hierarchy Process. McGraw-Hill, New York 1980.

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  5. Wooldridge, B.: Exemplary practices in local financial management: An international perspective. Public Administration Review, March/April 1984, 153–162.

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Author information

Authors and Affiliations

  1. Department of Information Systems, Virginia Commonwealth University, Richmond, 23284-4000, VA, USA

    H. Roland Weistroffer & Rahul Singh

  2. Department of Political Science and Public Administration, Virginia Commonwealth University, Richmond, VA, 23284-2028, USA

    Blue E. Wooldridge

Authors
  1. H. Roland Weistroffer
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  2. Blue E. Wooldridge
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  3. Rahul Singh
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Editor information

Editors and Affiliations

  1. Fernuniversität Hagen, Fachbereich Wirtschaftswissenschaft, Feithstrasse l40/AVZ II, D-58097, Hagen, Germany

    Günter Fandel

  2. Thomas Hanne Fernuniversität Hagen Fachbereich Wirtschaftswissenschaft, Fach Operations Research und Wirtschaftsmathematik, Lütkenheider Strasse 2, D-58084, Hagen, Germany

    Tomas Gal

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© 1997 Springer-Verlag Berlin Heidelberg

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Weistroffer, H.R., Wooldridge, B.E., Singh, R. (1997). Local Tax Planning with AHP and Delphi. In: Fandel, G., Gal, T. (eds) Multiple Criteria Decision Making. Lecture Notes in Economics and Mathematical Systems, vol 448. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-59132-7_72

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  • DOI: https://doi.org/10.1007/978-3-642-59132-7_72

  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-540-62097-6

  • Online ISBN: 978-3-642-59132-7

  • eBook Packages: Springer Book Archive

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