Autonomy in Subnational Income Taxes: Evolving Powers, Existing Practices in Seven Countries by Ruiz Almendral, Violeta

Autonomy in Subnational Income Taxes: Evolving Powers, Existing Practices in Seven Countries (Paperback) (ISBN-13: 9780773538801)

Vendor: Violeta Ruiz Almendral
Product type: Books
Format: Paperback
$32.95
$32.95
$32.95
Subtotal: $32.95
Autonomy in Subnational Income Taxes: Evolving Powers, Existing Practices in Seven Countries by Ruiz Almendral, Violeta

Autonomy in Subnational Income Taxes: Evolving Powers, Existing Practices in Seven Countries

$32.95
Autonomy in Subnational Income Taxes: Evolving Powers, Existing Practices in Seven Countries by Ruiz Almendral, Violeta

Autonomy in Subnational Income Taxes: Evolving Powers, Existing Practices in Seven Countries

$32.95
Format: Paperback
Description
Description
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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 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).

Author: Violeta Ruiz Almendral,François Vaillancourt
ISBN-10: 0773538801
ISBN-13: 9780773538801
Publisher: McGill-Queen's University Press
Language: English
Published: 02/01/2013
Pages: 152
Format: Paperback
Weight: 0.50lbs
Size: 8.40h x 5.40w x 0.50d
By Violeta Ruiz Almendral
By Violeta Ruiz Almendral
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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 consultant for various international bodies.

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