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Fiscal constitutions comprise the set of rules and frameworks guiding fiscal policy that are enshrined in a country’s fundamental laws. This paper compares the fiscal constitutions of 15 federal countries by empirically assessing five building blocks: 1) the power of sub-national governments...
Persistent link: https://www.econbiz.de/10011399580
. Raising the effectiveness of tax collection, reforming the tax structure towards less distortive taxes and making more out of …
Persistent link: https://www.econbiz.de/10009711240