Tax assignment in federal countries
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]
|Collections||ANU Press (1965-Present)|
|Access Rights:||Open Access|
|b11388808.pdf||24.21 MB||Adobe PDF|
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