Tax Assignment in Federal Countries

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Publisher :
ISBN 13 :
Total Pages : 400 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Tax Assignment in Federal Countries by : Charles E. McLure

Download or read book Tax Assignment in Federal Countries written by Charles E. McLure and published by . This book was released on 1983 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Rethinking Subnational Taxes

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Publisher : International Monetary Fund
ISBN 13 : 1451858035
Total Pages : 55 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis Rethinking Subnational Taxes by : Mr.Richard Miller Bird

Download or read book Rethinking Subnational Taxes written by Mr.Richard Miller Bird and published by International Monetary Fund. This book was released on 1999-12-01 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: The assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subnational governments. One way to relieve this problem is to strengthen subnational tax regimes. The paper proposes two approaches to accomplish such strengthening in developing countries. The first—most applicable to large countries with important regional governments—is to establish subnational value-added taxes (VATs); the second is to replace the various unsatisfactory state and local taxes imposed on business by a low-rate value-added tax levied on the basis of income (production, origin) rather than consumption (destination).

Fiscal Federalism Dimensions of Tax Reform in Developing Countries

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Publisher : World Bank Publications
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4./5 ( download)

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Book Synopsis Fiscal Federalism Dimensions of Tax Reform in Developing Countries by : Robin W. Boadway

Download or read book Fiscal Federalism Dimensions of Tax Reform in Developing Countries written by Robin W. Boadway and published by World Bank Publications. This book was released on 1994 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Rethinking Subnational Taxes

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Publisher :
ISBN 13 :
Total Pages : 62 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Rethinking Subnational Taxes by : Richard M. Bird

Download or read book Rethinking Subnational Taxes written by Richard M. Bird and published by . This book was released on 1999 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Fiscal Federalism in Theory and Practice

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Publisher : International Monetary Fund
ISBN 13 : 9781557756633
Total Pages : 1146 pages
Book Rating : 4.7/5 (566 download)

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Book Synopsis Fiscal Federalism in Theory and Practice by : Mrs.Teresa Ter-Minassian

Download or read book Fiscal Federalism in Theory and Practice written by Mrs.Teresa Ter-Minassian and published by International Monetary Fund. This book was released on 1997-09-10 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 Political Decentralization

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Publisher : Edward Elgar Publishing
ISBN 13 : 1848442718
Total Pages : 279 pages
Book Rating : 4.8/5 (484 download)

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Book Synopsis Fiscal Federalism and Political Decentralization by : Nuria Bosch

Download or read book Fiscal Federalism and Political Decentralization written by Nuria Bosch and published by Edward Elgar Publishing. This book was released on 2008-01-01 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Vertical Tax Externalities in the Theory of Fiscal Federalism

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Publisher : International Monetary Fund
ISBN 13 : 145197731X
Total Pages : 36 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Vertical Tax Externalities in the Theory of Fiscal Federalism by : Mr.Michael Keen

Download or read book Vertical Tax Externalities in the Theory of Fiscal Federalism written by Mr.Michael Keen and published by International Monetary Fund. This book was released on 1997-12-01 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vertical tax externalities between levels of government can occur in federal structures, with responses to the tax policies of one level of government affecting the tax base of the other. Such effects mostly arise when federal and state governments co-occupy the same tax base. This paper examines these externalities by considering their implications for a range of issues in fiscal federalism: the relationship between state and federal tax rates, the equilibrium levels of these taxes, the relevance of experience in federal countries for policy design in international settings, intergovernmental grants, and the assignment of tax powers among levels of government.

Changing the Tax Mix

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Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Changing the Tax Mix by : Russell L. Mathews

Download or read book Changing the Tax Mix written by Russell L. Mathews and published by . This book was released on 1985 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Intergovernmental Fiscal Relations

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Publisher : Springer Science & Business Media
ISBN 13 : 9401153523
Total Pages : 310 pages
Book Rating : 4.4/5 (11 download)

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Book Synopsis Intergovernmental Fiscal Relations by : Ronald C. Fisher

Download or read book Intergovernmental Fiscal Relations written by Ronald C. Fisher and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main objective of this book is to restate the important theories and evidence from economic analysis concerning intergovernmental fiscal issues. More importantly, the second objective of the book is to identify gaps in knowledge, empirical uncertainties, and missing theoretical structures and then to establish a preliminary agenda for new research on this topic. The book is organized in two sections. The first covers the core body of intergovernmental fiscal relations, including optimal size for jurisdictions and assignment of public sector functions, the formulation and execution of tax policy in an intergovernmental setting, and the appropriate structure and use of intergovernmental transfers. In the second section, the core knowledge is applied to four major policy areas: education, welfare, fiscal interaction in urban areas, and economic development. In thinking about a new research agenda, the authors call for more current and authoritative estimates of fiscal incidence, including interjurisdictional spillovers, for more fundamental research about the federation process and effects of consolidation, for new evidence about the long run, general equilibrium effects of interjurisdictional competition, and for basic research about the choice process and establishment of intergovernmental fiscal institutions and policies by federal and subnational governments.

The Encyclopedia of Taxation & Tax Policy

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Publisher : The Urban Insitute
ISBN 13 : 9780877667520
Total Pages : 522 pages
Book Rating : 4.6/5 (675 download)

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Book Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes

Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

Fiscal Decentralization and Local Finance in Developing Countries

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Publisher : Edward Elgar Publishing
ISBN 13 : 1786435306
Total Pages : 430 pages
Book Rating : 4.7/5 (864 download)

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Book Synopsis Fiscal Decentralization and Local Finance in Developing Countries by : Roy Bahl

Download or read book Fiscal Decentralization and Local Finance in Developing Countries written by Roy Bahl and published by Edward Elgar Publishing. This book was released on 2018-03-30 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Fiscal Decentralization in Developing Countries

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Publisher : Cambridge University Press
ISBN 13 : 0521641438
Total Pages : 316 pages
Book Rating : 4.5/5 (216 download)

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Book Synopsis Fiscal Decentralization in Developing Countries by : Richard Miller Bird

Download or read book Fiscal Decentralization in Developing Countries written by Richard Miller Bird and published by Cambridge University Press. This book was released on 1998 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: There appears to be an increasing trend in worldwide fiscal decentralization. In particular, many developing countries are turning to various forms of fiscal decentralization as an escape from inefficient and ineffective governance, macroeconomic stability, and inadequate growth. Fiscal Decentralization in Developing Countries: An Overview edited by Professors Bird and Vaillancourt and featuring important research from leading scholars assesses the progress, problems and potentials of fiscal decentralization in a variety of developing countries around the world. With rich and varied case-study material from countries as diverse as India, China, Colombia, Bosnia-Herzegovina and South Africa this volume complements neatly the collection Fiscal Aspects of Evolving Federations edited by David Wildasin and also published by Cambridge, which presented theoretical advances in the area of research.

Vertical Tax Externalities in the Theory of Fiscal Federalism

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Publisher :
ISBN 13 :
Total Pages : 35 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Vertical Tax Externalities in the Theory of Fiscal Federalism by : Michael Keen

Download or read book Vertical Tax Externalities in the Theory of Fiscal Federalism written by Michael Keen and published by . This book was released on 2006 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vertical tax externalities between levels of government can occur in federal structures, with responses to the tax policies of one level of government affecting the tax base of the other. Such effects mostly arise when federal and state governments co-occupy the same tax base. This paper examines these externalities by considering their implications for a range of issues in fiscal federalism: the relationship between state and federal tax rates, the equilibrium levels of these taxes, the relevance of experience in federal countries for policy design in international settings, intergovernmental grants, and the assignment of tax powers among levels of government.

Intergovernmental Fiscal Relations and Macroeconomic Management in Large Countries

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Author :
Publisher : Allied Publishers
ISBN 13 : 9788170231721
Total Pages : 426 pages
Book Rating : 4.2/5 (317 download)

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Book Synopsis Intergovernmental Fiscal Relations and Macroeconomic Management in Large Countries by :

Download or read book Intergovernmental Fiscal Relations and Macroeconomic Management in Large Countries written by and published by Allied Publishers. This book was released on 1994 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at the Senior Policy Seminar on Intergovernmental Fiscal Relations and Macroeconomic Management in Large Countires, held in New Delhi, February 26-28, 1991.

Fiscal Decentralization in Selected Industrial Countries

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Publisher :
ISBN 13 :
Total Pages : 88 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Fiscal Decentralization in Selected Industrial Countries by : Gerold Krause-Junk

Download or read book Fiscal Decentralization in Selected Industrial Countries written by Gerold Krause-Junk and published by . This book was released on 1993 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Fiscal Federalism in Unitary States

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Publisher : Springer Science & Business Media
ISBN 13 : 1461505038
Total Pages : 189 pages
Book Rating : 4.4/5 (615 download)

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Book Synopsis Fiscal Federalism in Unitary States by : Per Molander

Download or read book Fiscal Federalism in Unitary States written by Per Molander and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Intergovernmental Fiscal Transfers

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Publisher : World Bank Publications
ISBN 13 : 0821364936
Total Pages : 624 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Intergovernmental Fiscal Transfers by : Robin W. Boadway

Download or read book Intergovernmental Fiscal Transfers written by Robin W. Boadway and published by World Bank Publications. This book was released on 2007 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.