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Item Details
| Title:
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AUTONOMY IN SUBNATIONAL INCOME TAXES
EVOLVING POWERS, EXISTING PRACTICES IN SEVEN COUNTRIES |
| By: |
Francois Vaillancourt, Violeta Ruiz-Almendral |
| Format: |
Paperback |
| List price:
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£29.99 |
| Our price: |
£25.49 |
| Discount: |
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| You save:
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£4.50 |
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| ISBN 10: |
0773538801 |
| ISBN 13: |
9780773538801 |
| Availability: |
Publisher out of stock. This item may be subject to delays or cancellation.
 Delivery
rates
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| Stock: |
Currently 0 available |
| Publisher: |
MCGILL-QUEEN'S UNIVERSITY PRESS |
| Pub. date: |
1 February, 2013 |
| Pages: |
152 |
| Description: |
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). |
| Synopsis: |
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). |
| Publication: |
Canada |
| Imprint: |
McGill-Queen's University Press |
| Returns: |
Returnable |
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