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The Resource Tax aspects of fiscal federalism : a comparative analysis

Tax aspects of fiscal federalism : a comparative analysis

Label
Tax aspects of fiscal federalism : a comparative analysis
Title
Tax aspects of fiscal federalism : a comparative analysis
Contributor
Subject
Language
eng
Summary
This book 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 unitary states (or forms of government), such as France and the United Kingdom. The detailed approach demonstrates the current historical trend towards a progressive increase in the local governments' (taxing) authority. In this way, the reaction to the crisis of the (tax) state, and the search for the highest level of public efficiency, pass through the devolution of the taxing powers. This book aims to explain not only how the Constitution (or the Supreme Law) allocates taxing powers but, in particular, how these systems works in practice. Each country chapter discusses the constitutional strcture of the state (or of the government) and looks at how it has been implemented as well as at the effects of this design on the form of the state (or government) and the tax system. The book begins with a methodological analysis for the comparison of different constitutional tax systems. This is followed by a description of the "fiscal federalism" systems of selected countries, beginning, for historical reasons, with the United States and concluding with a developing system, the People's Republic of China. The remaining country chapters are grouped according to either historical or geographical criteria. Also included is a chapter devoted to the European Union, a federal systems in arms, in order to highlight its peculiarities and define the limits for the Member States' sovereignty
Geographic coverage
  • European Union
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Bizioli, G
  • Sacchetto, C. (Claudio)
http://library.link/vocab/subjectName
  • fiscal federalism
  • tax system
Label
Tax aspects of fiscal federalism : a comparative analysis
Instantiates
Publication
Extent
xxvi, 769 p.
Isbn
9789087221102
Label
Tax aspects of fiscal federalism : a comparative analysis
Publication
Extent
xxvi, 769 p.
Isbn
9789087221102

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
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