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

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 -- Contributors.

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Year of publication:	2013
Authors:	Ruiz Almendral, Violeta
Other Persons:	Vaillancourt, François (contributor)
Publisher:	Montreal : MQUP
Subject:	Einkommensteuer \| Income tax \| Ländersteuer \| State tax \| Finanzbeziehungen \| Fiscal relations \| OECD-Staaten \| OECD countries \| Steuertarif \| Tax rate \| Gemeindesteuer \| Local tax \| Finanzverfassung \| Fiscal constitution
Description of contents:	An examination of the use of own tax rates by subnational governments in a federal setting.

Extent:	1 online resource (149 pages)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Description based on publisher supplied metadata and other sources.
ISBN:	978-0-7735-8809-7 ; 978-0-7735-3879-5
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012267762