Autonomy in subnational income taxes : evolving powers, existing practices in seven countries

ed. by Violeta Ruiz Almendral and François Vaillancourt

Subnational tax authority : introduction and summary of evidence / Violeta Ruiz Almendral and François Vaillancourt -- Asymmetrical federalism in Spain : the challenges of financing the autonomous communities / Violeta Ruiz Almendral -- Fiscal autonomy in Scotland / Charlie Jeffrey -- Asymmetrical federalism : the case of Belgium / Magali Verdonck -- The deadlock of federalism in Germany : assessing recent reforms / Charles E. Blankart and Erik R. Fasten -- Setting personal income tax rates : evidence from Canada and comparison with the United States of America, 2000-2010 / François Vaillancourt and David Guimond -- Cantonal tax autonomy in Switzerland : history, trends, and challenges / Fabrizio Gilardi, Daniel Kübler, and Fabio Wasserfallen

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Year of publication:	2013
Other Persons:	Ruiz Almendral, Violeta (contributor) ; Vaillancourt, François (contributor)
Publisher:	Montreal [u.a.] : McGill-Queens Univ Press
Subject:	Finanzbeziehungen \| Fiscal relations \| Ländersteuer \| State tax \| Gemeindesteuer \| Local tax \| Einkommensteuer \| Income tax \| Steuertarif \| Tax rate \| Finanzverfassung \| Fiscal constitution \| OECD-Staaten \| OECD countries
Description of contents:	Table of Contents [gbv.de]

Extent:	142 S. graph. Darst., Kt. cm
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Sammelwerk ; Collection of articles of several authors
Language:	English
Notes:	Enth. 6 Beitr.
ISBN:	978-0-7735-3880-1
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10009757584