Rethinking Subnational Taxes
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The assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subna
The assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subna
The assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subna
This paper reviews the literature on tax assignment in decentralized countries. Ideally, own-source revenues should be sufficient to enable at least the richest
There are important differences between constituent units of federal or quasi-federal states in OECD countries with respect to both powers for taxation of perso
This paper reviews the literature and evidence on the most appropriate structure of regional and local taxes in developing countries. A good subnational tax sys