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Autonomy in subnational income taxes : evolving powers, existing practices in seven countries / edited by Violeta Ruiz-Almendral and François Vaillancourt.

Contributor(s): Material type: TextTextPublication details: Montréal : McGill-Queen's University Press, (c)2013.Description: 1 online resourceContent type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9780773588097
  • 9780773538795
Subject(s): Genre/Form: LOC classification:
  • HJ4629 .A986 2013
Online resources: Available additional physical forms:
Contents:
Subject: An examination of the use of own tax rates by subnational governments in a federal setting.
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Item type Current library Collection Call number URL Status Date due Barcode
Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) G. Allen Fleece Library ONLINE Non-fiction HJ4629 (Browse shelf(Opens below)) Link to resource Available ocn842266024

Includes bibliographies and index.

An examination of the use of own tax rates by subnational governments in a federal setting.

""Cover""; ""Title""; ""Copyright""; ""Contents""; ""Subnational Tax Autonomy: Introduction and Summary of Evidence""; ""1 Asymmetrical Federalism in Spain: The Challenges of Financing the Autonomous Communities""; ""2 Fiscal Autonomy in Scotland""; ""3 Asymmetrical Federalism: The Case of Belgium""; ""4 The Deadlock of Federalism in Germany: Assessing Recent Reforms""; ""5 Setting Personal Income Tax Rates: Evidence from Canada and Comparison with the United States of America, 2000�2010""; ""6 Cantonal Tax Autonomy in Switzerland: History, Trends, and Challenges""; ""Contributors""

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