000			02426cam a2200445Ki 4500
001			ocn842266024
003			OCoLC
005			20240726105401.0
008			130509s2013 quc ob 001 0 eng d
040			_aNT _beng _epn _erda _cNT _dIDEBK _dCELBN _dYDXCP _dE7B _dCOO _dOTZ _dJSTOR _dOCLCF _dCDX _dOCLCQ _dDEBSZ _dOCLCQ _dEBLCP _dOCLCQ _dAZK _dCNNLC
020			_a9780773588097 _q((electronic)l(electronic)ctronic)
020			_a9780773538795
050	0	4	_aHJ4629 _b.A986 2013
049			_aMAIN
245	1	0	_aAutonomy in subnational income taxes : _bevolving powers, existing practices in seven countries / _cedited by Violeta Ruiz-Almendral and François Vaillancourt.
260			_aMontréal : _bMcGill-Queen's University Press, _c(c)2013.
300			_a1 online resource
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file _2rda
504			_a2
520	0		_aAn examination of the use of own tax rates by subnational governments in a federal setting.
505	0	0	_a""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""
530			_a2 _ub
650		0	_aIncome tax.
650		0	_aIntergovernmental tax relations.
650		0	_aIntergovernmental fiscal relations.
650		0	_aFiscal policy.
650		4	_aIntergovernmental fiscal relations.
650		4	_aIntergovernmental tax relations.
650		4	_aTaxation.
655		1	_aElectronic Books.
700	1		_aVaillancourt, François.
700	1		_aRuiz Almendral, Violeta.
856	4	0	_uhttps://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=573374&site=eds-live&custid=s3260518 _zClick to access digital title | log in using your CIU ID number and my.ciu.edu password
942			_cOB _D _eEB _hHJ _m2013 _QOL _R _x _8NFIC _2LOC
994			_a92 _bNT
999			_c98611 _d98611
902			_a1 _bCynthia Snell _c1 _dCynthia Snell