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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]

dc.contributor.authorAustralian National University. Centre for Research on Federal Financial Relations
dc.contributor.editorMcLure, Charles E.
dc.date.accessioned2017-04-18T05:47:20Z
dc.date.available2017-04-18T05:47:20Z
dc.identifier.otherb1138880
dc.identifier.urihttp://hdl.handle.net/1885/114811
dc.description.abstractThis 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 patterns of assignment which have been adopted in five economically advanced federations - the United States, Canada, the Federal Republic of Germany, Switzerland and Australia - and in four less developed federations - Brazil, India, Malaysia and Nigeria. The papers were originally presented to a conference at the Australian National University in Canberra in August 1982. The conference was convened by the International Seminar in Public Economics in association with the Centre for Research on Federal Financial Relations.
dc.format.extentxix, 370 pages
dc.format.mimetypeapplication/pdf
dc.language.isoen_AU
dc.publisherCentre for Research on Federal Financial Relations, Australian National University, in association with the International Seminar in Public Economics ; Distributed by ANU Press
dc.rightsAuthor/s retain copyright
dc.subject.ddc336.2
dc.subject.lccHJ2279 .T27 1983
dc.subject.lcshTaxation Congresses
dc.subject.lcshIntergovernmental fiscal relations Congresses
dc.subject.lcshRevenue sharing Congresses
dc.titleTax assignment in federal countries
dc.typeBook
dc.date.issued1983
local.publisher.urlhttp://press.anu.edu.au/
local.type.statusPublished Version
dc.date.updated2017-04-18T05:47:20Z
local.bibliographicCitation.placeofpublicationCanberra, ACT, Australia
dcterms.accessRightsOpen Access
dc.provenanceThis republication is part of the digitisation project being carried out by Scholarly Information Services/Library and ANU Press under the provisions of Section 200AB of the Copyright Act, 1968 - http://www6.austlii.edu.au/cgi-bin/viewdoc/au/legis/cth/consol_act/ca1968133/s200ab.html
CollectionsANU Press (1965-Present)

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