Ebooks for the Classroom+Faculty

Autonomy in Subnational Income Taxes: Evolving Powers, Existing Practices in Seven Countries
ISBN: 9780773588097
Platform/Publisher: JSTOR / McGill-Queen''s University Press
Digital rights: Users: unlimited; Printing: chapter; Download: chapter
Subjects: Income tax; Intergovernmental tax relations; Intergovernmental fiscal relations; Fiscal policy;

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.

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 c

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 consultant for various international bodies.