Cover of: Taxation and Fiscal Federalism | Geoffrey Brennan

Taxation and Fiscal Federalism

Essays in Honour of Russell Mathews
  • 320 Pages
  • 0.68 MB
  • 615 Downloads
  • English
by
Australian Natl Univ Pr
Taxation, Mathews, Russell L, Intergovernmental tax relations, Business/Economics, Intergovernmental fiscal relat, Intergovernmental fiscal relations, Intergovernmental tax rel
ContributionsPeter Groenewegen (Editor)
The Physical Object
FormatHardcover
ID Numbers
Open LibraryOL9266400M
ISBN 100080344011
ISBN 139780080344010

Tax Aspects of Fiscal Federalism: A Comparative Analysis provides a comprehensive survey of the distribution of the taxing authority among different levels of governments of a selection of countries.

The survey is not restricted to the traditional federal countries, such as the United States and Switzerland, but also includes traditional Pages: Fiscal Federalism is highly recommended." - Robert Inman, The Wharton School "Boadway and Shah have provided the new definitive treatment of the principles of fiscal federalism against a rich background of the actual practice of fiscal decentralization in both industrialized and developing countries.5/5(1).

Downloadable. This reprinted edition of a classic and truly seminal book, written by one of the leading thinkers in the field, represents the first comprehensive Taxation and Fiscal Federalism book of the economic theory of multi-level government.

It explores the specific economic roles of the various levels of government, the assignment of different forms of taxation to central, state (provincial), and local.

Here, I extend the large literature on federalism and tax competition by obtaining optimal tax formulas for the federal and state governments. The literature has mainly focused on ineffi-ciencies that arise due to fiscal externalities when governments have access to Taxation and Fiscal Federalism book instru - ments, that is, linear Size: 5MB.

Details Taxation and Fiscal Federalism FB2

Why this book. Tax Aspects of Fiscal Federalism: A Comparative Analysis provides a comprehensive The constitutional allocation of taxation powers 81 Federal powers over taxation 83 Provincial powers over taxation 85 Limits on taxation 86 xiv 9/24/ PM.

xv Table of Contents The. Fiscal federalism is the analysis of the problems that give rise to, and arise from, the existence of more than one level of government within the same geographical area. As originally developed by Musgrave () and Oates (), the theory of fiscal federalism concerns the division of public-sector functions and finances in a logical way among multiple layers of government (King ).Author: Richard M.

Bird. This book provides a comprehensive account of the principles and practices of fiscal federalism based on the currently accepted theoretical framework and best practices.

The traditional topics of assignment of responsibilities, intergovernmental fiscal arrangements, fiscal competition, and grants are covered in a unified framework with Author: Robin Boadway, Anwar Shah. This reprinted edition includes a new preface that briefly describes the origins of the book and comments on the evolution of the theory and practice of fiscal federalism since its publication.

Contents: Preface Introduction 1. An Economic Approach to Federalism 2. The Division of Format: Paperback. Fiscal federalism, financial relations between units of governments in a federal government federalism is part of broader public finance term was introduced by the German-born American economist Richard Musgrave in Fiscal federalism deals with the division of governmental functions and financial relations among levels of government.

The paper posits that the economic and fiscal consequences of an ageing population goes beyond the central-SCG boundaries. Therefore, in order to make fiscal frameworks “ageing-resilient”, countries require a coherent fiscal strategy, which focuses on tax and spending reforms, with a whole-of-government approach that brings together central Author: Céline Colin, Bert Brys.

The State of State (and Local) Tax Policy 1/5 FISCAL FEDERALISM AND INSTITUTIONS Q. How does the deduction for state and local taxes work. Taxpayers who itemize deductions on their federal income tax TAX POLICY CENTER BRIEFING BOOK The State of State (and Local) Tax Policy.

A catalogue record for this book is available from the British Library Library of Congress Cataloging in Publication Data Fiscal federalism in the European Union/edited by Amedeo Fossati and Giorgio Panella. —(Routledge studies in the European economy: 9) ‘A collection of.

Introduction: fiscal federalism – a review of developments in the literature and policy Ehtisham Ahmad and Giorgio Brosio Motivation This Handbook addresses fiscal relations between different levels of govern-ment under the general rubric of ‘fiscal federalism’.

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While the study of federal. The OECD Fiscal Federalism Series presents policy analysis of, and statistics about, intergovernmental fiscal relations and state/regional and local public finance.

It draws on the work of the OECD Network on Fiscal Relations across Government Levels and of other OECD bodies covering these areas. This new book looks at the challenges faced by.

the future of fiscal federalism Download the future of fiscal federalism or read online books in PDF, EPUB, Tuebl, and Mobi Format. Click Download or Read Online button to get the future of fiscal federalism book now. This site is like a library, Use search box in the widget to get ebook that you want.

Taxation, revenue allocation and fiscal federalism in Nieria: Issues, challenges and policy options Article (PDF Available) in Ekonomski anali 56() January with 4, Reads. In his new book Indian Fiscal Federalism, Dr.

Y V Reddy has reiterated that one of the important objectives of fiscal arrangements is to ensure equitable distribution of public goods to all citizens and ensure a minimum standard of living.

EUCOTAX Series on European Taxation Volume Comparative Fiscal Federalism provides a full-scale comparative analysis of the tax jurisprudence of the judicial systems of the European Union (EU) and the United States (US).Judicial review of taxation in the world’s two most economically significant multistate systems has exposed a remarkable divergence.

Comparative Fiscal Federalism: Edition 2 - Ebook written by Reuven S. Avi-Yonah, Michael Lang. Read this book using Google Play Books app on your PC, android, iOS devices.

Download for offline reading, highlight, bookmark or take notes while you read Comparative Fiscal Federalism: Edition 2. This reprinted edition includes a new preface that briefly describes the origins of the book and comments on the evolution of the theory and practice of fiscal federalism since its original publication.

The primary interest in the book will come from scholars and graduate students interested in multi-level public finance and public : Wallace E. Oates. fiscal federalism literature. basic concepts of federalism Constitutional divisions of powers among various orders of government fall into three categories: unitary, federal, and confederal.

Page 3 Tuesday, July 3, AM. Fiscal Federalism: Principles and Practice of Multiorder Governance - Ebook written by Robin Boadway, Anwar Shah.

Read this book using Google Play Books app on your PC, android, iOS devices. Download for offline reading, highlight, bookmark or take notes while you read Fiscal Federalism: Principles and Practice of Multiorder Governance. Abstract. Chapter 1 describes the norms that underlie the mainstream economic theory of the public sector and then discusses how these norms dictate the fundamental normative questions within the theories of public expenditures, taxation, and fiscal federalism.

COVID Resources. Reliable information about the coronavirus (COVID) is available from the World Health Organization (current situation, international travel).Numerous and frequently-updated resource results are available from this ’s WebJunction has pulled together information and resources to assist library staff as they consider how to handle coronavirus.

His primary research interests were public finance and environmental economics. Since his first book, Fiscal Federalism (), he explored the assignment of functions to different levels of government in a federal system, the provision of local public goods, the design of intergovernmental grants, and the structure of local revenue systems/5.

Fiscal Federalism surveys recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible and easy-to read chapters provide insight: into growing spending and tax devolution; the fiscal constitutions of federal countries; how immovable property taxation is regaining its former significance; on the true spending power of sub central governments; on Author: David Phillips, Polly Simpson, Neil Amin Smith.

SYSTEM OF DIVISION OF REVENUE IN ETHIOPIA Alefe Abeje Belay Lecturer, Bahir Dar University, Ethiopia Abstract In addressing the issue of the allocation of revenue raising powers, the main question is the taxation power distributed between the tiers of government in a federal system.

It is an. As a subfield of public economics, fiscal federalism is concerned with "understanding which functions and instruments are best centralized and which are best placed in the sphere of decentralized levels of government" (Oates, ). In other words, it is the study of how competencies (expenditure side) and fiscal instruments (revenue side) are allocated across different (vertical) layers of.

We often think of fiscal decisions as being made by a single government, but in the United States the reality is that an astounding number of entities have the power to tax and spend. State, local, and federal governments all play crucial roles in the U.S.

fiscal system, and the interrelation has been the source of continuing controversy. This fact is the focus of the seven papers and. Fiscal Federalism Paperback – 31 Oct. It explores the specific economic roles of the various levels of government, the assignment of different forms of taxation to central, state (provincial), and local governments, and the fiscal links between tiers of government provided by intergovernmental grants.

Description Taxation and Fiscal Federalism FB2

Author: Wallace E. Oates. This reprinted edition includes a new preface that briefly describes the origins of the book and comments on the evolution of the theory and practice of fiscal federalism since its original publication. The primary interest in the book will come from scholars and graduate students interested in multi-level public finance and public economics/5(8).Get this from a library!

Comparative fiscal federalism. [Reuven S Avi-Yonah; Michael Lang;] -- "[This book] provides a full-scale comparative analysis of the tax jurisprudence of the judicial systems of the European Union (EU) and the United States (US).

Judicial review of taxation in the.This book explores the politics of fiscal authority, focusing on the centralization of taxation in Latin America during the twentieth century.

The book studies this issue in great detail for the case of Mexico. The political (and fiscal) fragmentation associated with civil war at the beginning of the century was eventually transformed into a highly centralized regime.5/5(1).