TY - BOOK AU - Vaillancourt,François AU - Ruiz Almendral,Violeta TI - Autonomy in subnational income taxes: evolving powers, existing practices in seven countries SN - 9780773588097 AV - HJ4629 .A986 2013 PY - 2013/// CY - Montréal PB - McGill-Queen's University Press KW - Income tax KW - Intergovernmental tax relations KW - Intergovernmental fiscal relations KW - Fiscal policy KW - Taxation KW - Electronic Books N1 - 2; ""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, 2000â€?2010""; ""6 Cantonal Tax Autonomy in Switzerland: History, Trends, and Challenges""; ""Contributors""; 2; b N2 - An examination of the use of own tax rates by subnational governments in a federal setting UR - https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=573374&site=eds-live&custid=s3260518 ER -