Autonomy in subnational income taxes : evolving powers, existing practices in seven countries /

Autonomy in subnational income taxes : evolving powers, existing practices in seven countries / edited by Violeta Ruiz-Almendral and François Vaillancourt. - Montréal : McGill-Queen's University Press, (c)2013. - 1 online resource

Includes bibliographies and index.

""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""

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



9780773588097 9780773538795


Income tax.
Intergovernmental tax relations.
Intergovernmental fiscal relations.
Fiscal policy.
Intergovernmental fiscal relations.
Intergovernmental tax relations.
Taxation.


Electronic Books.

HJ4629 / .A986 2013