There are important differences between constituent units of federal or quasi-federal states in OECD countries with respect to both powers for taxation of personal income and the use made of such powers, if any. Subnational Tax Autonomy in OECD Federations examines tax autonomy as a powerful tool in setting tax rates. Two key issues are examined in detail: first, why proposals giving more power to set tax rates have been implemented (Spain), put forward (UK), stalled (Belguim), or set aside (Germany), and second, how such powers are used in federations whose constituent units have them (Canada, Switzerland, and the United States).
€93.83
购买此电子书可免费获赠一本！
语言 英语 ● 格式 PDF ● 网页 200 ● ISBN 9780773588097 ● 出版者 MQUP ● 发布时间 2013 ● 下载 3 时 ● 货币 EUR ● ID 5837138 ● 复制保护 Adobe DRM
需要具备DRM功能的电子书阅读器
来自同一作者的更多电子书 / 编辑
117,653 此类电子书
