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Autonomy in subnational income taxes : evolving powers, existing practices in seven countries /
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...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Montréal :
McGill-Queen's University Press,
2013.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Autonomy in subnational income taxes : |b evolving powers, existing practices in seven countries / |c edited by Violeta Ruiz-Almendral and François Vaillancourt. |
| 260 | |a Montréal : |b McGill-Queen's University Press, |c 2013. | ||
| 300 | |a 1 online resource (vi, 142 pages) : |b illustrations. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a data file | ||
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a Cover -- Title -- Copyright -- Contents -- Subnational tax authority : introduction and summary of evidence / Violeta Ruiz Almendral and François Vaillancourt -- 1. Asymmetrical federalism in Spain : The challenges of financing the autonomous communities / Violeta Ruiz Almendral -- 2. Fiscal autonomy in Scotland / Charlie Jeffrey -- 3. Asymmetrical federalism : The case of Belgium / Magali Verdonck -- 4. The deadlock of federalism in Germany : Assessing recent reforms / Charles B. Blankart and Erik R. Fasten -- 5. Setting personal income tax rates : Evidence from Canada and comparison with the United States of America, 2000-2010 / François Vaillancourt and David Guimond -- 6. Cantonal tax autonomy in Switzerland : History, trends, and challenges / Fabrizio Gilardi, Daniel Kübler, and Fabio Wasserfallen -- Contributors. | |
| 520 | |a 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). | ||
| 588 | 0 | |a Print version record. | |
| 590 | |a JSTOR |b Books at JSTOR All Purchased | ||
| 590 | |a JSTOR |b Books at JSTOR Demand Driven Acquisitions (DDA) | ||
| 650 | 0 | |a Income tax. | |
| 650 | 0 | |a Intergovernmental tax relations. | |
| 650 | 0 | |a Intergovernmental fiscal relations. | |
| 650 | 0 | |a Fiscal policy. | |
| 650 | 2 | |a Income Tax | |
| 650 | 6 | |a Impôt sur le revenu. | |
| 650 | 6 | |a Politique fiscale. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Personal Finance |x Taxation. |2 bisacsh | |
| 650 | 7 | |a POLITICAL SCIENCE |x General. |2 bisacsh | |
| 650 | 7 | |a Fiscal policy |2 fast | |
| 650 | 7 | |a Income tax |2 fast | |
| 650 | 7 | |a Intergovernmental fiscal relations |2 fast | |
| 650 | 7 | |a Intergovernmental tax relations |2 fast | |
| 700 | 1 | |a Ruiz Almendral, Violeta, |e editor. | |
| 700 | 1 | |a Vaillancourt, François, |e editor. | |
| 776 | 0 | 8 | |i Print version: |t Autonomy in subnational income taxes. |d Montréal & Kingston : Published for Forum of Federations, The Global Network on Federalism and Devolved Governance by McGill-Queen's University Press, [2013] |z 9780773538795 |w (DLC) 2016436305 |w (OCoLC)812693193 |
| 856 | 4 | 0 | |u https://jstor.uam.elogim.com/stable/10.2307/j.ctt2jc819 |z Texto completo |
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