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

Publication subTitle ：Evolving Powers, Existing Practices in Seven Countries

Author： Ruiz Almendral   Violeta  

Publisher： McGill-Queen's University Press‎

Publication year： 2013

E-ISBN: 9780773588097

P-ISBN(Paperback): 9780773538795

Subject： F810.42 tax

Keyword： 政治、法律

Language： ENG

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Description

An examination of the use of own tax rates by subnational governments in a federal setting.

Chapter

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

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