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

Ruiz Almendral, Violeta; Vaillancourt, François

Couverture souple

ISBN 10 : 0773538801 ISBN 13 : 9780773538801

Editeur : McGill-Queen's University Press, 2013

Synopsis

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 the United States).

A propos du livre

À propos de l?auteur

Violeta Ruiz Almendral is professor of Tax and Finance Law at the Universidad Carlos III de Madrid (Spain). Fran?ois Vaillancourt has worked for thirty-five years in the area of public economics both as a professor at the Universit? de Montr?al and as a c

Détails de l'édition

• Éditeur: McGill-Queen's University Press
• Date d'édition: 2013
• Langue: anglais
• ISBN 10: 0773538801
• ISBN 13: 9780773538801
• Reliure: Broché
• Nombre de pages: 152
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible