Tax assignment in federal countries:
Gespeichert in:
Format: | Buch |
---|---|
Sprache: | English |
Veröffentlicht: |
Camberra
ANU Press
1983
|
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | "Papers originally presented to a conference at tha Australian National University in Canberra in August, 1982" |
Beschreibung: | XIX, 370 S. |
ISBN: | 0867843446 |
Internformat
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Datensatz im Suchindex
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adam_text | TAX ASSIGNMENT IN FEDERAL COUNTRIES
CHAPTER
CONTENTS
TABLES
EDITOR S PREFACE
CONTRIBUTORS
PAGE
V
VII
IX
X
INTRODUCTION: THE REVENUE SIDE OF THE ASSIGNMENT
PROBLEM XII
CHARLES E. MCLURE, JR.
PART ONE: THE TAX ASSIGNMENT PROBLEM 1
WHO SHOULD TAX, WHERE, AND WHAT? 2
RICHARD A. MUSGRAVE
COMMENTARY BY GEOFFREY BRENNAN 20
COMMENTARY BY EWALD NOWOTNY 24
AN OPTIMAL TAXATION APPROACH TO FISCAL FEDERALISM 26
ROGER H. GORDON
COMMENTARY BY DIETER BOS 43
COMMENTARY BY BHAJAN S. GREWAL 48
NORMATIVE TAX THEORY FOR A FEDERAL POLITY: SOME
PUBLIC CHOICE PRELIMINARIES 52
GEOFFREY BRENNAN AND JAMES BUCHANAN
COMMENTARY BY CARL S. SHOUP 66
COMMENTARY BY DANIEL L. RUBINFELD 67
TAX EFFECTIVENESS AND TAX EQUITY IN FEDERAL COUNTRIES 70
RUSSELL MATHEWS
COMMENTARY BY GEOFFREY BRENNAN 87
COMMENTARY BY WALLACE E. OATES 94
REPLY BY RUSSELL MATHEWS 98
PART TWO: RESOURCE AND BUSINESS TAXES AND LOCAL
REVENUES
COMMENTARY BY OLIVER OLDMAN
COMMENTARY BY PEGGY B. MUSGRAVE
COMMENTARY BY ROSS GARNAUT
COMMENTARY BY WAYNE R. THIRSK
100
ASSIGNMENT OF CORPORATE INCOME TAXES IN A FEDERAL
SYSTEM 101
CHARLES E. MCLURE, JR.
125
127
ENERGY POLICY, TAXATION OF NATURAL RESOURCES, AND
FISCAL FEDERALISM 129
PETER MIESSKOWSKI
146
148
-V-
CHAPTER
PAGE
7 HARMONIZATION OF INDIRECT TAXES IN THE EEC 150
SIJBVEN CNOSSEN
COMMENTARY BY CARL S. SHOUP 169
HARMONIZATION OF TAXES IN AUSTRALIA: COMMENTARY BY
W.R. LANE 172
8 THE ASSIGNMENT OF LOCAL GOVERNMENT REVENUES IN
DEVELOPING COUNTRIES 177
HOY W. BAHL AND JOHANNES F. LINN
COMMENTARY BY VED P. GANDHI 200
COMMENTARY BY OLIVER QLDMAN 203
PART THREE: TAX ASSIGNMENT AND REVENUE SHARING IN
PARTICULAR COUNTRIES 204
9 TAX ASSIGNMENT AND REVENUE SHARING IN THE UNITED STATES 205
DANIEL L. RUBINFELD
COMMENTARY BY WALLACE E, OATES . 228
COMMENTARY BY WILFRED PREST 231
10 TAX ASSIGNMENT AND REVENUE SHARING IN CANADA 234
WAYNE R, THIVSK
COMMENTARY BY MALCOLM C. BROWN 251
COMMENTARY BY JOHN G. HEAD 257
11 TAX ASSIGNMENT AND REVENUE SHARING IN THE FEDERAL
REPUBLIC OF GERMANY AND SWITZERLAND 260
EWALD NOWOTNY
COMMENTARY BY RICHARD A. MUSGRAVE 287
COMMENTARY BY DIETER BOS 289
12 TAX ASSIGNMENT AND REVENUE SHARING IN AUSTRALIA 293
PETER GVOENEWEGEN
COMMENTARY BY JOHN G. HEAD 319
COMMENTARY BY PEGGY B. MUSGRAVE 323
REPLY BY PETER GROENEWEGEN 327
13 TAX ASSIGNMENT AND REVENUE SHARING IN BRAZIL, INDIA,
MALAYSIA, AND NIGERIA 328
VED P. GANDHI
COMMENTARY BY JOHANNES F. LINN 360
COMMENTARY BY BHAJAN S. GREWAL 362
REPLY BY VED P. GANDHI 364
INDEX
365
-VI-
|
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discipline | Wirtschaftswissenschaften |
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id | DE-604.BV007633810 |
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indexdate | 2024-07-09T17:06:12Z |
institution | BVB |
institution_GND | (DE-588)13967-1 |
isbn | 0867843446 |
language | English |
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physical | XIX, 370 S. |
publishDate | 1983 |
publishDateSearch | 1983 |
publishDateSort | 1983 |
publisher | ANU Press |
record_format | marc |
spelling | Tax assignment in federal countries Urheber: Centre for Research on Federal Financial Relations <Canberra>. Hrsg. von Charles E. MacLure* Camberra ANU Press 1983 XIX, 370 S. txt rdacontent n rdamedia nc rdacarrier "Papers originally presented to a conference at tha Australian National University in Canberra in August, 1982" Steuer Intergovernmental fiscal relations Congresses Revenue sharing Congresses Taxation Congresses Steuerrecht (DE-588)4116614-0 gnd rswk-swf Föderalismus (DE-588)4017754-3 gnd rswk-swf (DE-588)1071861417 Konferenzschrift gnd-content Steuerrecht (DE-588)4116614-0 s Föderalismus (DE-588)4017754-3 s DE-604 MacLure, Charles E. Sonstige oth Australian National University Centre for Research on Federal Financial Relations Sonstige (DE-588)13967-1 oth SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004998224&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Tax assignment in federal countries Steuer Intergovernmental fiscal relations Congresses Revenue sharing Congresses Taxation Congresses Steuerrecht (DE-588)4116614-0 gnd Föderalismus (DE-588)4017754-3 gnd |
subject_GND | (DE-588)4116614-0 (DE-588)4017754-3 (DE-588)1071861417 |
title | Tax assignment in federal countries |
title_auth | Tax assignment in federal countries |
title_exact_search | Tax assignment in federal countries |
title_full | Tax assignment in federal countries Urheber: Centre for Research on Federal Financial Relations <Canberra>. Hrsg. von Charles E. MacLure* |
title_fullStr | Tax assignment in federal countries Urheber: Centre for Research on Federal Financial Relations <Canberra>. Hrsg. von Charles E. MacLure* |
title_full_unstemmed | Tax assignment in federal countries Urheber: Centre for Research on Federal Financial Relations <Canberra>. Hrsg. von Charles E. MacLure* |
title_short | Tax assignment in federal countries |
title_sort | tax assignment in federal countries |
topic | Steuer Intergovernmental fiscal relations Congresses Revenue sharing Congresses Taxation Congresses Steuerrecht (DE-588)4116614-0 gnd Föderalismus (DE-588)4017754-3 gnd |
topic_facet | Steuer Intergovernmental fiscal relations Congresses Revenue sharing Congresses Taxation Congresses Steuerrecht Föderalismus Konferenzschrift |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004998224&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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