Tax Aspects of Fiscal Federalism

Tax Aspects of Fiscal Federalism
Author: Gianluigi Bizioli
Publisher: IBFD
Total Pages: 797
Release: 2011
Genre: Finance, Public
ISBN: 908722110X

This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website

Federal-State-local Finances

Federal-State-local Finances
Author: United States. Advisory Commission on Intergrovernmental Relations
Publisher:
Total Pages: 288
Release: 1968
Genre: Intergovernmental fiscal relations
ISBN:

Fiscal Federalism in Theory and Practice

Fiscal Federalism in Theory and Practice
Author: Mrs.Teresa Ter-Minassian
Publisher: International Monetary Fund
Total Pages: 1146
Release: 1997-09-10
Genre: Business & Economics
ISBN: 9781557756633

Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that the decentralization of spending responsibilities can entail substantial gains in terms of distributed equity and macroeconomic management. The papers in this volume, edited by Teresa Ter-Minassian, examine the validity of these views in light of theoretical considerations, as well as the experience of a number of countries.

Fiscal Federalism and the Taxation of Natural Resources

Fiscal Federalism and the Taxation of Natural Resources
Author: Committee on Taxation, Resources and Economic Development
Publisher: Lexington, Mass. ; Toronto : Lexington Books
Total Pages: 280
Release: 1983
Genre: Business & Economics
ISBN:

Compilation of studies by various authors on taxation of natural resources with respect to federal-provincial relations.

Fiscal Federalism in Unitary States

Fiscal Federalism in Unitary States
Author: Per Molander
Publisher: Springer Science & Business Media
Total Pages: 189
Release: 2012-12-06
Genre: Business & Economics
ISBN: 1461505038

Decentralism of political power to regions and local government occurs worldwide in response to demands from the periphery. Such devolution of power raises a number of problems - political, financial, and legal. By gathering together important papers from a series of workshops sponsored by the SNS Constitutional Project and the Center for European Integration Studies, this volume presents a number of these problems from a truly interdisciplinary perspective. The authors believe that fiscal federalism, while originating in formally federal states, is relevant also to the analysis of state-local relationships in unitary states with some degree of regional or local authority. Among the topics they cover are the division of responsibilities and powers of taxation, bailouts, systems of equalization, and state grants, as well as problems related to democracy and citizens' rights. While the book's primary focus is Nordic, its international perspective is enhanced by contributions from Europe, Canada, and the U.S.

Perspectives on Fiscal Federalism

Perspectives on Fiscal Federalism
Author: Richard Miller Bird
Publisher: World Bank Publications
Total Pages: 280
Release: 2006-01-01
Genre: Political Science
ISBN: 0821365568

This book addresses a variety of issues relating to intergovernmental finance and the provision and financing of local services including budgeting and financial management, the institutional framework for the conduct of intergovernmental relations, appropriate methods of service delivery in metropolitan agglomerations and remote rural areas, local government enterprises, user charges, property taxes, income and value-added taxes, natural resource taxes, and local business taxes. Throughout, the authors draw on experience both in Canada and in other decentralized countries and consider to vary.