We present a summary analysis of the important changes in township and village finance in China between 2000 and 2004, based on a survey of 100 villages in 50 townships in 25 counties in five provinces. The reforms included the elimination of regular fee assessments imposed on rural households...

This paper reviews the literature and evidence on the most appropriate structure of regional and local taxes in developing countries. A good subnational tax system is critical to an effective and sustainable system of intergovernmental fiscal relations - a need that has become increasingly...

In the constitutional moment known to Canadians as Confederation, in 1867 the UK Parliament passed the British North America Act, 1867 (now known as the Constitution Act, 1867), thereby creating the Dominion of Canada. From the time of Confederation, there have been, broadly speaking, two sets...