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

Mostrar otras versiones (1)

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...

Descripción completa

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
Tabla de Contenidos:
  • 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.

Ejemplares similares