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Autonomy in Subnational Income Taxes
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Authors: Violeta Ruiz Almendral
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Type: BOOK - Published: 2013-03-01 - Publisher: McGill-Queen's Press - MQUP

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There are important differences between constituent units of federal or quasi-federal states in OECD countries with respect to both powers for taxation of perso
Decentralization Or Fiscal Autonomy?
Language: en
Pages: 30
Authors: Serdar Yilmaz
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Type: BOOK - Published: 2004 - Publisher: World Bank Publications

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This paper examines the importance of fiscal autonomy in the analysis of decentralization. Using new data published by the OECD (2001 and 2002), it reproduces s
Political Economy of Multi - Level Tax Assignments in Latin American Countries:Earmarked Revenue Versus Tax Autonomy
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Type: BOOK - Published: 2008-03 - Publisher: International Monetary Fund

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A weakness of decentralization and overall tax reforms in Latin America is the lack of attention to adequate taxation at the subnational government. A reliance
Rethinking Subnational Taxes
Language: en
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Authors: Mr.Richard Miller Bird
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Type: BOOK - Published: 1999-12-01 - Publisher: International Monetary Fund

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The assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subna
OECD Regions and Cities at a Glance 2020
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Type: BOOK - Published: 2020-11-30 - Publisher: OECD Publishing

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Regions and Cities at a Glance 2020 provides a comprehensive assessment of how regions and cities across the OECD are progressing towards stronger, more sustain