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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Détails bibliographiques
Cote:Libro Electrónico
Autres auteurs: Ruiz Almendral, Violeta (Éditeur intellectuel), Vaillancourt, François (Éditeur intellectuel)
Format: Électronique eBook
Langue:Inglés
Publié: Montréal : McGill-Queen's University Press, 2013.
Sujets:
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
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