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Record Nr. |
UNINA9910816687803321 |
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Autore |
Ruiz Almendral Violeta |
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Titolo |
Autonomy in subnational income taxes : evolving powers, existing practices in seven countries / / edited by Violeta Ruiz Almendral and Francois Vaillancourt |
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Pubbl/distr/stampa |
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Montreal ; ; Ithaca, : McGill-Queen's University Press, c2013 |
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ISBN |
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1-299-39485-X |
0-7735-8809-4 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (149 p.) |
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Altri autori (Persone) |
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Ruiz AlmendralVioleta |
VaillancourtFrancois |
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Disciplina |
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Soggetti |
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Intergovernmental fiscal relations |
Intergovernmental tax relations |
Taxation |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Published for Forum of Federations. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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""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"" |
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Sommario/riassunto |
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An examination of the use of own tax rates by subnational governments in a federal setting. |
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