This paper first restates the lessons to be learned from Richard Musgrave's pioneering discussion of the tax assignment issue. Next, it considers subsequent developments in the theory of fiscal federalism related to the issue of tax assignment. Surprisingly little clear guidance is offered by...

This paper considers some of the key instrumental components of intergovernmental fiscal relations that arise in the Russian Federation -- expenditures, revenues, transfers, borrowing, and institutional arrangements -- in comparison both to Canada’s lengthy experience with federalism and to a...

This paper first restates the lessons to be learned from Richard Musgrave’s pioneering discussion of the tax assignment issue. Next, it considers subsequent developments in the theory of fiscal federalism related to the issue of tax assignment. Surprisingly little clear guidance is offered by...

This paper is concerned with the extent to which “presumptive taxation” can be an effective tool to cope with what are commonly called the “hard-to-tax”. While the HTT category is seldom very clearly defined -- often, for example, it excludes those at the top of the power pyramid who...