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Autonomy in Subnational Income Taxes
Ruiz-Almendral, Violeta; Vaillancourt, Francois
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Description for Autonomy in Subnational Income Taxes
Paperback. An examination of the use of own tax rates by subnational governments in a federal setting. Num Pages: 152 pages, black & white line drawings, black & white tables, maps, figures, charts. BIC Classification: JPB; KFFD1. Category: (P) Professional & Vocational. Dimension: 215 x 143 x 10. Weight in Grams: 208.
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 (Belguim), or set aside (Germany), and second, how such powers are used in federations whose constituent units have them (Canada, Switzerland, and ... Read more
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 (Belguim), or set aside (Germany), and second, how such powers are used in federations whose constituent units have them (Canada, Switzerland, and ... Read more
Product Details
Format
Paperback
Publication date
2013
Publisher
McGill-Queen's University Press Canada
Number of pages
152
Condition
New
Number of Pages
152
Place of Publication
Montreal, Canada
ISBN
9780773538801
SKU
V9780773538801
Shipping Time
Usually ships in 5 to 9 working days
Ref
99-3
About Ruiz-Almendral, Violeta; Vaillancourt, Francois
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 consultant for various international bodies.
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