“Mae gwaith ymchwil sylweddol wedi’i wneud i’r ffordd y dylai gwasanaethau cyhoeddus gael eu hariannu yng Nghymru, yng ngweddill y DU a thrwy’r byd. Mae llawer o’r ymdriniaeth wedi canolbwyntio ar ddiben allweddol trethi lleol fel dull o godi refeniw, ond mae peth diddordeb hefyd mewn archwilio i ba raddau y gellid defnyddio trethi lleol fel ysgogiad i ddiwallu gwahanol amcanion economaidd a chymdeithasol.
“There is significant research into how local services should be funded in Wales, in the rest of UK, and internationally. Much of the discussion has focused on local taxation and its key purpose as a means of raising revenue, but there is some interest in the extent to which local taxes might be used as a lever to meet various economic and social aims.