Autonomy in subnational income taxes : evolving powers, existing practices in seven countries /

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There are important differences between constituent units of federal or quasi-federal states in OECD countries with respect to both powers for taxation of personal income and the use made of such powers, if any. Subnational Tax Autonomy in OECD Federations examines tax autonomy as a powerful tool in...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Ruiz Almendral, Violeta (Editor ), Vaillancourt, François (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Montréal : McGill-Queen's University Press, 2013.
Temas:
Income tax.
Intergovernmental tax relations.
Intergovernmental fiscal relations.
Fiscal policy.
Income Tax
Impôt sur le revenu.
Politique fiscale.
BUSINESS & ECONOMICS > Personal Finance > Taxation.
POLITICAL SCIENCE > General.
Fiscal policy
Income tax
Intergovernmental fiscal relations
Intergovernmental tax relations
Acceso en línea:Texto completo
Descripción
Sumario:There are important differences between constituent units of federal or quasi-federal states in OECD countries with respect to both powers for taxation of personal income and the use made of such powers, if any. Subnational Tax Autonomy in OECD Federations examines tax autonomy as a powerful tool in setting tax rates. Two key issues are examined in detail : first, why proposals giving more power to set tax rates have been implemented (Spain), put forward (UK), stalled (Belgium), or set aside (Germany), and second, how such powers are used in federations whose constituent units have them (Canada, Switzerland, and the United States).
Descripción Física:1 online resource (vi, 142 pages) : illustrations.
Bibliografía:Includes bibliographical references and index.
ISBN:9780773588097
0773588094
0773538798
9780773538795

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