{"product_id":"autonomy-in-subnational-income-taxes-violeta-ruiz-almendral-9780773538801","title":"Autonomy in Subnational Income Taxes: Evolving Powers, Existing Practices in Seven Countries","description":"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).\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Violeta Ruiz Almendral,François Vaillancourt\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 0773538801\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9780773538801\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e McGill-Queen's University Press\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 02\/01\/2013\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 152\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 0.50lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 8.40h x 5.40w x 0.50d","brand":"Violeta Ruiz Almendral","offers":[{"title":"Paperback","offer_id":48438001533183,"sku":"9780773538801","price":32.95,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_cecae9d5-0144-4e1a-89ac-f9c386b3e5a9.jpg?v=1777168128","url":"https:\/\/www.whiterainbookhouse.com\/products\/autonomy-in-subnational-income-taxes-violeta-ruiz-almendral-9780773538801","provider":"WR Book House","version":"1.0","type":"link"}