Tax Assignment In Federal Countries
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| Author | : Charles E. McLure |
| Publisher | : |
| Total Pages | : 394 |
| Release | : 1983 |
| Genre | : Business & Economics |
| ISBN | : |
Compilation of articles on how revenue sources should be divided among national and subnational levels of government. Articles deal with the following issues: the tax assignment problem, resource and business taxes and local revenues, tax assignment and revenue sharing in Brazil, India, Malaysia and Nigeria USA, Canada, Federal Republic of Germany, Switzerland and Australia.
| Author | : Alice Valdesalici |
| Publisher | : BRILL |
| Total Pages | : 409 |
| Release | : 2018-02-27 |
| Genre | : Law |
| ISBN | : 9004340955 |
Comparing Fiscal Federalism investigates intergovernmental financial relations and the current de jure and de facto allocation of financial and fiscal powers in compound states from a comparative and interdisciplinary perspective. The volume combines theoretical approaches with case studies and involves scholars from various disciplines, in order to provide a comprehensive analysis of different approaches, developments and trends. This includes outlining fiscal federalism’s basic principles and overall frameworks, investigating current constitutional/legislative settings and how financial systems function, as well as zooming in on a selection of emerging issues in financial and fiscal relations. The single chapters are based on comparative investigations under the umbrella of a broad definition of fiscal federalism that includes all varieties of federal systems.
| 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.
| Author | : Richard Miller Bird |
| Publisher | : Baltimore, Md. : Johns Hopkins University Press |
| Total Pages | : 552 |
| Release | : 1990 |
| Genre | : Business & Economics |
| ISBN | : |
Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the reform of indirect taxation, the role of local taxes, tax administration and tax policy. Contributors: Carl S. Shoup, Vito Tanzi, Richard Goode, Charles E. McLure, Richard Bird, Oliver Oldman, Sijbren Cnossen and many others.
| Author | : Anwar Shah |
| Publisher | : McGill-Queen's Press - MQUP |
| Total Pages | : 451 |
| Release | : 2007-09-05 |
| Genre | : Political Science |
| ISBN | : 0773560440 |
Leading scholars and practitioners examine constitutional design and taxing, spending, and regulatory responsibilities at the federal, state/provincial, and local/municipal levels in Australia, Brazil, Canada, Germany, India, Malaysia, Nigeria, Russia, South Africa, Spain, Switzerland, and the United States. This volume also explores the effects of intergovernmental fiscal relations on securing economic unions and improving social welfare.
| Author | : Robin W. Boadway |
| Publisher | : World Bank Publications |
| Total Pages | : 624 |
| Release | : 2007 |
| Genre | : Political Science |
| ISBN | : 0821364936 |
The design of intergovernmental fiscal transfers has a strong bearing on efficiency and equity of public service provision and accountable local governance. This book provides a comprehensive one-stop window/source of materials to guide practitioners and scholars on design and worldwide practices in intergovernmental fiscal transfers and their implications for efficiency, and equity in public services provision as well as accountable governance.
| 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.
| Author | : Tracy B. Fenwick |
| Publisher | : BRILL |
| Total Pages | : 266 |
| Release | : 2021-03-01 |
| Genre | : Law |
| ISBN | : 9004446753 |
Beyond Autonomy forces readers to rethink the purpose of autonomy as a central organising pillar of federalism asking how modern federalism can be reimagined in the 21st Century.
| Author | : Nuria Bosch |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 279 |
| Release | : 2008-01-01 |
| Genre | : Political Science |
| ISBN | : 1848442718 |
This highly original book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. The three key issues required for a well designed financing system are analyzed in depth herein, namely: tax assignment, equalization grants (i.e. redistribution of money from the wealthy regions or the national government to poorer regions) and the role of regional government in the administration of taxes. Fiscal Federalism and Political Decentralization will be of particular interest to academics and researchers of economics, public economics, public finance and public choice. It will also appeal to politicians and policy makers as well as organizations and agencies related to the economy and fiscal federalism.
| Author | : Roy Bahl |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 430 |
| Release | : 2018-03-30 |
| Genre | : Business & Economics |
| ISBN | : 1786435306 |
This book draws on experiences in developing countries to bridge the gap between the conventional textbook treatment of fiscal decentralization and the actual practice of subnational government finance. The extensive literature about the theory and practice is surveyed and longstanding problems and new questions are addressed. It focuses on the key choices that must be made in decentralizing, on how economic and political factors shape the choices that countries make, and on how, by paying more attention to the need for a more comprehensive approach and the critical connections between different components of decentralization reform, everyone involved might get more for their money.
