Autonomy in Subnational Income Taxes: Evolving Powers,...

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Autonomy in Subnational Income Taxes:...

Autonomy in Subnational Income Taxes: Evolving Powers, Existing Practices in Seven Countries

Name: Autonomy in Subnational Income Taxes: Evolving Powers, Existing Practices in Seven Countries
ISBN: 9780773588097

Violeta Ruiz Almendral, François Vaillancourt

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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.

Rok:

2013

Wydawnictwo:

McGill-Queen's University Press

Język:

english

Strony:

200

ISBN 10:

0773588094

ISBN 13:

9780773588097