Ruiz Almendral / Vaillancourt Autonomy in Subnational Income Taxes

Evolving Powers, Existing Practices in Seven Countries
1. Auflage 2013
ISBN: 978-0-7735-8809-7
Verlag: De Gruyter
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 200 Seiten

Subnational tax autonomy is a cornerstone of a viable system of fiscal federalism. The underlying principle is that spending by constituent units in a federal or quasi federal country is paid for by revenues that are under the control of that unit. Economists recommend that the taxation base remain the same across all constituent units in a country to minimize administrative and compliance costs as well as tax avoidance activities.

Autoren/Hrsg.

Ruiz Almendral, Violeta

Vaillancourt, François

Vaillancourt, Francois

Fachgebiete

• Sozialwissenschaften Politikwissenschaft Politikwissenschaft Allgemein

Über Autor(innen)

Ruiz Almendral Violeta:
Violeta Ruiz Almendral is professor of Tax and Finance Law at the Universidad Carlos III de Madrid (Spain). François Vaillancourt has worked for thirty-five years in the area of public economics both as a professor at the Université de Montréal and as a cVioleta Ruiz-Almendral is professor of Tax and Finance Law at the Universidad Carlos III de Madrid (Spain). François Vaillancourt has worked for thirty-five years in the area of public economics both as a professor at the Université de Montréal and as a consultant for various international bodies.