Autonomy in Subnational Income Taxes
Evolving Powers, Existing Practices in Seven Countries
1st Edition
Published on 1. March 2013
200 pages
978-0-7735-8809-7 (ISBN)
Description
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.
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Additional editions
Violeta Ruiz Almendral | Francois Vaillancourt
Autonomy in Subnational Income Taxes
Evolving Powers, Existing Practices in Seven Countries
Book
02/2013
McGill-Queen's University Press
€148.56
Article not available at the moment
Violeta Ruiz Almendral | Francois Vaillancourt
Autonomy in Subnational Income Taxes
Evolving Powers, Existing Practices in Seven Countries
Book
02/2013
McGill-Queen's University Press
€35.50
Article not available at the moment
Persons
Ruiz Almendral Violeta:
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 cVioleta 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.
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 cVioleta 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.
Content
- Cover
- Title
- Copyright
- Contents
- Subnational Tax Autonomy: Introduction and Summary of Evidence
- 1 Asymmetrical Federalism in Spain: The Challenges of Financing the Autonomous Communities
- 2 Fiscal Autonomy in Scotland
- 3 Asymmetrical Federalism: The Case of Belgium
- 4 The Deadlock of Federalism in Germany: Assessing Recent Reforms
- 5 Setting Personal Income Tax Rates: Evidence from Canada and Comparison with the United States of America, 2000-2010
- 6 Cantonal Tax Autonomy in Switzerland: History, Trends, and Challenges
- Contributors
