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Autonomy in subnational income taxes : evolving powers, existing practices in seven countries / edited by Violeta Ruiz Almendral and Francois Vaillancourt.
- Format:
- Book
- Language:
- English
- Subjects (All):
- Intergovernmental fiscal relations.
- Intergovernmental tax relations.
- Taxation.
- Physical Description:
- 1 online resource (149 p.)
- Edition:
- 1st ed.
- Place of Publication:
- Montreal ; Ithaca : McGill-Queen's University Press, c2013.
- Language Note:
- English
- Summary:
- An examination of the use of own tax rates by subnational governments in a federal setting.
- Contents:
- ""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""
- Notes:
- Published for Forum of Federations.
- Includes bibliographical references.
- ISBN:
- 1-299-39485-X
- 0-7735-8809-4
- OCLC:
- 842266024
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