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Fiscal federalism in theory and practice /

The literature on intergovernmental fiscal relations has been expanding rapidly in recent years, in line with a growing worldwide trend toward fiscal decentralization. This book is intended to contribute to the evolving body of knowledge by providing an overview of the current thinking in the litera...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor Corporativo: International Monetary Fund. Fiscal Affairs Department
Otros Autores: Ter-Minassian, Teresa (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington [D.C.] : International Monetary Fund, 1997.
Temas:
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Intergovernmental fiscal relations in a macroeconomic perspective : an overview / Teresa Ter-Minassian
  • Assigning expenditure responsibilities / Ehtisham Ahmad, Daniel Hewitt, and Edgardo Ruggiero
  • Tax Assignment / John Norregaard
  • Intergovernmental transfers / Ehtisham Ahmad and Jon Craig
  • Tax administration / Charles L. Vehorn and Ehtisham Ahmad
  • Budgetary and financial management / Barry Potter
  • Control of subnational government borrowing / Teresa Ter-Minassian and Jon Craig
  • Australia / Jon Craig
  • Canada / Russell Krelove, Janet G. Stotsky, and Charles L. Vehorn
  • Germany / Paul Bernd Spahn and Wolfgang Föttinger
  • Italy / Nicoletta Emiliani, Sergio Lugaresi, and Edgardo Ruggiero
  • Japan / Dubravko Mihaljek
  • Switzerland / Paul Bernd Spahn
  • United Kingdom / Barry Potter
  • United States / Janet G. Stotsky and Emil M. Sunley
  • Argentina / Gerd Schwartz and Claire Liuksila
  • Bolivia / G.A. Mackenzie and José-Luís Ruiz
  • Brazil / Teresa Ter-Minassian
  • Colombia / Ehtisham Ahmad and Katherine Baer
  • Ethiopia / Giorgio Brosio and Sanjeev Gupta
  • India / Richard Hemming, Neven Mates, and Barry Potter
  • Korea / Ke-young Chu and John Norregaard
  • Mexico / Juan Amieva-Huerta
  • Nigeria / Michael Mered
  • Bulgaria / Z̆eljko Bogetić
  • China / Ehtisham Ahmad
  • Hungary / Mark Lutz [and others]
  • Russian Federation / Jon Craig, John Norregaard, and George Tsibouris.