Subnational Tax Autonomy in Oecd Federations

Informationen zum Autor Violeta Ruiz Almendral is professor of Tax and Finance Law at the Universidad Carlos III de Madrid (Spain). François Vaillancourt has worked for thirty-five years in the area of public economics both as a professor at the Université de Montréal and as a c Klappentext Subnational tax autonomy is a cornerstone of a viable system of fiscal federalism. The underlying principle is that spending by constituent units in a federal or quasi federal country is paid for by revenues that are under the control of that unit. Economists recommend that the taxation base remain the same across all constituent units in a country to minimize administrative and compliance costs as well as tax avoidance activities. Zusammenfassung An examination of the use of own tax rates by subnational governments in a federal setting.

Dettagli sul prodotto

• Autori: Violeta Ruiz Almendral, Violeta Ruiz-Almendral, Francois Vaillancourt, François Vaillancourt
• Con la collaborazione di: Violeta Ruiz Almendral (Editore), Francois Vaillancourt (Editore)
• Editore: Mcgill queen's university pr
• Lingue: Inglese
• Formato: Tascabile
• Pubblicazione: 25.06.2011
• EAN: 9780773538801
• ISBN: 978-0-7735-3880-1
• Pagine: 200
• Categorie: Guide e manuali > Diritto, professione, finanze > Imposte; Scienze sociali, diritto, economia > Scienze politiche > Politica e sua amministrazione