Autonomy in subnational income taxes : evolving powers, existing practices in seven countries /

Dettagli Bibliografici
Altri autori: Vaillancourt, François (Redattore), Ruiz Almendral, Violeta (Redattore)
Natura: Printed Book
Lingua:English
Soggetti:
Income tax
Intergovernmental tax relations
Intergovernmental fiscal relations
Fiscal policy
Sommario:
  • Subnational tax authority : introduction and summary of evidence / Violeta Ruiz Almendral and François Vaillancourt
  • Asymmetrical federalism in Spain : the challenges of financing the autonomous communities / Violeta Ruiz Almendral
  • Fiscal autonomy in Scotland / Charlie Jeffrey
  • Asymmetrical federalism : the case of Belgium / Magali Verdonck
  • The deadlock of federalism in Germany : assessing recent reforms / Charles E. Blankart and Erik R. Fasten
  • Setting personal income tax rates : evidence from Canada and comparison with the United States of America, 2000-2010 / François Vaillancourt and David Guimond
  • Cantonal tax autonomy in Switzerland : history, trends, and challenges / Fabrizio Gilardi, Daniel Kübler, and Fabio Wasserfallen.

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