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Tax assignment in federal countries

Australian National University. Centre for Research on Federal Financial Relations

Description

This book examines the assignment of taxes and other revenue sources among various levels of government in a federation. Four pap rs consider alternative normative approaches to revenue assignment - traditional, optimal taxation, public choice and tax effectiveness. Four papers are concerned with particular revenue sources - corporation income taxes, natural resource revenues, broad-based sales taxes and excises, and local government revenues in less developed countries. Five papers review the...[Show more]

CollectionsANU Press (1965-Present)
Date published: 1983
Type: Book
URI: http://hdl.handle.net/1885/114811
Access Rights: Open Access

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