Autonomy in subnational income taxes :: evolving powers, existing practices in seven countries /
There are important differences between constituent units of federal or quasi-federal states in OECD countries with respect to both powers for taxation of personal income and the use made of such powers, if any. Subnational Tax Autonomy in OECD Federations examines tax autonomy as a powerful tool in...
Gespeichert in:
| Weitere Verfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Montréal :
McGill-Queen's University Press,
2013.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | There are important differences between constituent units of federal or quasi-federal states in OECD countries with respect to both powers for taxation of personal income and the use made of such powers, if any. Subnational Tax Autonomy in OECD Federations examines tax autonomy as a powerful tool in setting tax rates. Two key issues are examined in detail : first, why proposals giving more power to set tax rates have been implemented (Spain), put forward (UK), stalled (Belgium), or set aside (Germany), and second, how such powers are used in federations whose constituent units have them (Canada, Switzerland, and the United States). |
| Beschreibung: | 1 online resource (vi, 142 pages) : illustrations. |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9780773588097 0773588094 0773538798 9780773538795 |
Internformat
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| 245 | 0 | 0 | |a Autonomy in subnational income taxes : |b evolving powers, existing practices in seven countries / |c edited by Violeta Ruiz-Almendral and François Vaillancourt. |
| 260 | |a Montréal : |b McGill-Queen's University Press, |c 2013. | ||
| 300 | |a 1 online resource (vi, 142 pages) : |b illustrations. | ||
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| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a Cover -- Title -- Copyright -- Contents -- Subnational tax authority : introduction and summary of evidence / Violeta Ruiz Almendral and François Vaillancourt -- 1. Asymmetrical federalism in Spain : The challenges of financing the autonomous communities / Violeta Ruiz Almendral -- 2. Fiscal autonomy in Scotland / Charlie Jeffrey -- 3. Asymmetrical federalism : The case of Belgium / Magali Verdonck -- 4. The deadlock of federalism in Germany : Assessing recent reforms / Charles B. Blankart and Erik R. Fasten -- 5. Setting personal income tax rates : Evidence from Canada and comparison with the United States of America, 2000-2010 / François Vaillancourt and David Guimond -- 6. Cantonal tax autonomy in Switzerland : History, trends, and challenges / Fabrizio Gilardi, Daniel Kübler, and Fabio Wasserfallen -- Contributors. | |
| 520 | |a There are important differences between constituent units of federal or quasi-federal states in OECD countries with respect to both powers for taxation of personal income and the use made of such powers, if any. Subnational Tax Autonomy in OECD Federations examines tax autonomy as a powerful tool in setting tax rates. Two key issues are examined in detail : first, why proposals giving more power to set tax rates have been implemented (Spain), put forward (UK), stalled (Belgium), or set aside (Germany), and second, how such powers are used in federations whose constituent units have them (Canada, Switzerland, and the United States). | ||
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| 650 | 0 | |a Intergovernmental tax relations. |0 http://id.loc.gov/authorities/subjects/sh85067269 | |
| 650 | 0 | |a Intergovernmental fiscal relations. |0 http://id.loc.gov/authorities/subjects/sh85067266 | |
| 650 | 0 | |a Fiscal policy. |0 http://id.loc.gov/authorities/subjects/sh85048601 | |
| 650 | 2 | |a Income Tax |0 https://id.nlm.nih.gov/mesh/D007183 | |
| 650 | 6 | |a Impôt sur le revenu. | |
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| 700 | 1 | |a Vaillancourt, François, |e editor. |0 http://id.loc.gov/authorities/names/n79022556 | |
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| contents | Cover -- Title -- Copyright -- Contents -- Subnational tax authority : introduction and summary of evidence / Violeta Ruiz Almendral and François Vaillancourt -- 1. Asymmetrical federalism in Spain : The challenges of financing the autonomous communities / Violeta Ruiz Almendral -- 2. Fiscal autonomy in Scotland / Charlie Jeffrey -- 3. Asymmetrical federalism : The case of Belgium / Magali Verdonck -- 4. The deadlock of federalism in Germany : Assessing recent reforms / Charles B. Blankart and Erik R. Fasten -- 5. Setting personal income tax rates : Evidence from Canada and comparison with the United States of America, 2000-2010 / François Vaillancourt and David Guimond -- 6. Cantonal tax autonomy in Switzerland : History, trends, and challenges / Fabrizio Gilardi, Daniel Kübler, and Fabio Wasserfallen -- Contributors. |
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| illustrated | Illustrated |
| indexdate | 2024-11-27T13:25:20Z |
| institution | BVB |
| isbn | 9780773588097 0773588094 0773538798 9780773538795 |
| language | English |
| lccn | 2016436305 |
| oclc_num | 842266024 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource (vi, 142 pages) : illustrations. |
| psigel | ZDB-4-EBA |
| publishDate | 2013 |
| publishDateSearch | 2013 |
| publishDateSort | 2013 |
| publisher | McGill-Queen's University Press, |
| record_format | marc |
| spelling | Autonomy in subnational income taxes : evolving powers, existing practices in seven countries / edited by Violeta Ruiz-Almendral and François Vaillancourt. Montréal : McGill-Queen's University Press, 2013. 1 online resource (vi, 142 pages) : illustrations. text txt rdacontent computer c rdamedia online resource cr rdacarrier data file Includes bibliographical references and index. Cover -- Title -- Copyright -- Contents -- Subnational tax authority : introduction and summary of evidence / Violeta Ruiz Almendral and François Vaillancourt -- 1. Asymmetrical federalism in Spain : The challenges of financing the autonomous communities / Violeta Ruiz Almendral -- 2. Fiscal autonomy in Scotland / Charlie Jeffrey -- 3. Asymmetrical federalism : The case of Belgium / Magali Verdonck -- 4. The deadlock of federalism in Germany : Assessing recent reforms / Charles B. Blankart and Erik R. Fasten -- 5. Setting personal income tax rates : Evidence from Canada and comparison with the United States of America, 2000-2010 / François Vaillancourt and David Guimond -- 6. Cantonal tax autonomy in Switzerland : History, trends, and challenges / Fabrizio Gilardi, Daniel Kübler, and Fabio Wasserfallen -- Contributors. There are important differences between constituent units of federal or quasi-federal states in OECD countries with respect to both powers for taxation of personal income and the use made of such powers, if any. Subnational Tax Autonomy in OECD Federations examines tax autonomy as a powerful tool in setting tax rates. Two key issues are examined in detail : first, why proposals giving more power to set tax rates have been implemented (Spain), put forward (UK), stalled (Belgium), or set aside (Germany), and second, how such powers are used in federations whose constituent units have them (Canada, Switzerland, and the United States). Print version record. Income tax. http://id.loc.gov/authorities/subjects/sh85064772 Intergovernmental tax relations. http://id.loc.gov/authorities/subjects/sh85067269 Intergovernmental fiscal relations. http://id.loc.gov/authorities/subjects/sh85067266 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Income Tax https://id.nlm.nih.gov/mesh/D007183 Impôt sur le revenu. Politique fiscale. BUSINESS & ECONOMICS Personal Finance Taxation. bisacsh POLITICAL SCIENCE General. bisacsh Fiscal policy fast Income tax fast Intergovernmental fiscal relations fast Intergovernmental tax relations fast Ruiz Almendral, Violeta, editor. http://id.loc.gov/authorities/names/no2005034151 Vaillancourt, François, editor. http://id.loc.gov/authorities/names/n79022556 has work: Autonomy in subnational income taxes (Text) https://id.oclc.org/worldcat/entity/E39PCFDxPBpJfftYCTDCPryXBd https://id.oclc.org/worldcat/ontology/hasWork Print version: Autonomy in subnational income taxes. Montréal & Kingston : Published for Forum of Federations, The Global Network on Federalism and Devolved Governance by McGill-Queen's University Press, [2013] 9780773538795 (DLC) 2016436305 (OCoLC)812693193 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=573374 Volltext |
| spellingShingle | Autonomy in subnational income taxes : evolving powers, existing practices in seven countries / Cover -- Title -- Copyright -- Contents -- Subnational tax authority : introduction and summary of evidence / Violeta Ruiz Almendral and François Vaillancourt -- 1. Asymmetrical federalism in Spain : The challenges of financing the autonomous communities / Violeta Ruiz Almendral -- 2. Fiscal autonomy in Scotland / Charlie Jeffrey -- 3. Asymmetrical federalism : The case of Belgium / Magali Verdonck -- 4. The deadlock of federalism in Germany : Assessing recent reforms / Charles B. Blankart and Erik R. Fasten -- 5. Setting personal income tax rates : Evidence from Canada and comparison with the United States of America, 2000-2010 / François Vaillancourt and David Guimond -- 6. Cantonal tax autonomy in Switzerland : History, trends, and challenges / Fabrizio Gilardi, Daniel Kübler, and Fabio Wasserfallen -- Contributors. Income tax. http://id.loc.gov/authorities/subjects/sh85064772 Intergovernmental tax relations. http://id.loc.gov/authorities/subjects/sh85067269 Intergovernmental fiscal relations. http://id.loc.gov/authorities/subjects/sh85067266 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Income Tax https://id.nlm.nih.gov/mesh/D007183 Impôt sur le revenu. Politique fiscale. BUSINESS & ECONOMICS Personal Finance Taxation. bisacsh POLITICAL SCIENCE General. bisacsh Fiscal policy fast Income tax fast Intergovernmental fiscal relations fast Intergovernmental tax relations fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85064772 http://id.loc.gov/authorities/subjects/sh85067269 http://id.loc.gov/authorities/subjects/sh85067266 http://id.loc.gov/authorities/subjects/sh85048601 https://id.nlm.nih.gov/mesh/D007183 |
| title | Autonomy in subnational income taxes : evolving powers, existing practices in seven countries / |
| title_auth | Autonomy in subnational income taxes : evolving powers, existing practices in seven countries / |
| title_exact_search | Autonomy in subnational income taxes : evolving powers, existing practices in seven countries / |
| title_full | Autonomy in subnational income taxes : evolving powers, existing practices in seven countries / edited by Violeta Ruiz-Almendral and François Vaillancourt. |
| title_fullStr | Autonomy in subnational income taxes : evolving powers, existing practices in seven countries / edited by Violeta Ruiz-Almendral and François Vaillancourt. |
| title_full_unstemmed | Autonomy in subnational income taxes : evolving powers, existing practices in seven countries / edited by Violeta Ruiz-Almendral and François Vaillancourt. |
| title_short | Autonomy in subnational income taxes : |
| title_sort | autonomy in subnational income taxes evolving powers existing practices in seven countries |
| title_sub | evolving powers, existing practices in seven countries / |
| topic | Income tax. http://id.loc.gov/authorities/subjects/sh85064772 Intergovernmental tax relations. http://id.loc.gov/authorities/subjects/sh85067269 Intergovernmental fiscal relations. http://id.loc.gov/authorities/subjects/sh85067266 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Income Tax https://id.nlm.nih.gov/mesh/D007183 Impôt sur le revenu. Politique fiscale. BUSINESS & ECONOMICS Personal Finance Taxation. bisacsh POLITICAL SCIENCE General. bisacsh Fiscal policy fast Income tax fast Intergovernmental fiscal relations fast Intergovernmental tax relations fast |
| topic_facet | Income tax. Intergovernmental tax relations. Intergovernmental fiscal relations. Fiscal policy. Income Tax Impôt sur le revenu. Politique fiscale. BUSINESS & ECONOMICS Personal Finance Taxation. POLITICAL SCIENCE General. Fiscal policy Income tax Intergovernmental fiscal relations Intergovernmental tax relations |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=573374 |
| work_keys_str_mv | AT ruizalmendralvioleta autonomyinsubnationalincometaxesevolvingpowersexistingpracticesinsevencountries AT vaillancourtfrancois autonomyinsubnationalincometaxesevolvingpowersexistingpracticesinsevencountries |