Tax Aspects of Fiscal Federalism


Book Description

This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website




Federal-State-local Finances


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Fiscal Federalism in Theory and Practice


Book Description

Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that the decentralization of spending responsibilities can entail substantial gains in terms of distributed equity and macroeconomic management. The papers in this volume, edited by Teresa Ter-Minassian, examine the validity of these views in light of theoretical considerations, as well as the experience of a number of countries.




Fiscal Federalism and the Taxation of Natural Resources


Book Description

Compilation of studies by various authors on taxation of natural resources with respect to federal-provincial relations.




Essays in Fiscal Federalism


Book Description




Fiscal Federalism in Unitary States


Book Description

Decentralism of political power to regions and local government occurs worldwide in response to demands from the periphery. Such devolution of power raises a number of problems - political, financial, and legal. By gathering together important papers from a series of workshops sponsored by the SNS Constitutional Project and the Center for European Integration Studies, this volume presents a number of these problems from a truly interdisciplinary perspective. The authors believe that fiscal federalism, while originating in formally federal states, is relevant also to the analysis of state-local relationships in unitary states with some degree of regional or local authority. Among the topics they cover are the division of responsibilities and powers of taxation, bailouts, systems of equalization, and state grants, as well as problems related to democracy and citizens' rights. While the book's primary focus is Nordic, its international perspective is enhanced by contributions from Europe, Canada, and the U.S.







Fiscal Federalism in the European Union


Book Description

Combining theoretical and empirical analysis this book explores the core issues of fiscal federalism in the European context.