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100   $a20130416d2013      uy         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 00$aAutonomy in subnational income taxes $eevolving powers, existing practices in seven countries /$fedited by Violeta Ruiz Almendral and Francois Vaillancourt
205   $a1st ed.
210   $aMontreal ;$aIthaca $cMcGill-Queen's University Press$dc2013
215   $a1 online resource (149 p.)
300   $aPublished for Forum of Federations.
311   $a0-7735-3879-8 
320   $aIncludes bibliographical references.
327   $a""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, 2000a???2010""; ""6 Cantonal Tax Autonomy in Switzerland: History, Trends, and Challenges""; ""Contributors""
330   $aAn examination of the use of own tax rates by subnational governments in a federal setting.
606   $aIntergovernmental fiscal relations
606   $aIntergovernmental tax relations
606   $aTaxation
615  0$aIntergovernmental fiscal relations.
615  0$aIntergovernmental tax relations.
615  0$aTaxation.
676   $a336.24
701   $aRuiz Almendral$b Violeta$01578694
701   $aVaillancourt$b Francois$0141688
712 02$aForum of Federations.
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910816687803321
996   $aAutonomy in subnational income taxes$94125927
997   $aUNINA