Rethinking subnational taxes : a new look at tax assignment /

The assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subnational governments. One way to relieve this problem is to strengthen subnational tax regimes. The paper proposes two approaches to accomplis...

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Bibliographic Details
Main Author:	Bird, Richard M (Richard Miller), 1938-
Corporate Author:	International Monetary Fund Fiscal Affairs Department
Format:	Book
Language:	English
Published:	[Washington, D.C.] : International Monetary Fund, Foreign Affairs Department, c1999 [Washington, D.C.] : International Monetary Fund, Foreign Affairs Dept., ©1999 Washington, D.C. : International Monetary Fund, 1999
Series:	IMF Working Papers ; Working Paper No. 99/165 IMF eLibrary IMF working paper ; WP/99/165
Subjects:	Fiscal policy > Developing countries Local government > Developing countries Taxation > Developing countries Value-added tax > Developing countries Antiquated tax Assignment of taxes Benefit tax on business Benefit tax Benefit taxation of business Benefit taxation Benefit taxes Business benefit tax Business enterprise tax Business income taxes Business taxation Business value tax Capital tax Capital taxes Central income taxes Central tax Central taxes Consumption tax Corporate income tax Corporate income taxes Corporate taxes Costs of taxation Cross-border taxation Departmental tax Direct taxes Domestic indirect taxes Earmarked taxes Excise duty Excise tax Excise taxes Export tax Export taxes Federal fiscal arrangements Federal sales tax rate Federal taxes Fiscal accountability Fiscal affairs department Fiscal affairs Fiscal agenda Fiscal arrangements Fiscal autonomy Fiscal balance Fiscal base for decentralization Fiscal base Fiscal constitution Fiscal decentralization Fiscal effects of globalization Fiscal equivalence Fiscal externalities Fiscal federalism Fiscal flows Fiscal frontiers Fiscal imbalance Fiscal labyrinth Fiscal policy Fiscal relations Fiscal responsibility Fiscal salvation Fiscal studies Fiscal technology Fiscal transfer Fiscal transfers Flat tax Foreign tax credits Foreign tax Form of taxation Formal tax analysis Government budget Government revenue Horizontal fiscal balance Income tax purposes Income tax withholding Income taxes Indirect taxes Input tax credit Input tax credits Intergovernmental fiscal affairs Intergovernmental fiscal relations Intergovernmental fiscal scene Intergovernmental fiscal transfer Intergovernmental fiscal transfers Intergovernmental fiscal Intergovernmental transfers Internal revenue International tax Interstate clearing of tax credits Level of taxation Local expenditures Local fiscal accountability Local fiscal relations Local revenues Local taxation Local taxes Manufacturers sales tax National tax association National tax journal Nonresidential property tax Nonresidential property taxes Normative tax theory Optimal taxation approach Optimal taxation Payroll tax basis Payroll tax Payroll taxes Personal income tax Personal income taxes Personal taxes Productive taxes Progressive personal income tax Property tax package Property tax revenues Property tax Property taxation Property taxes on businesses Property taxes Provincial sales taxes Public expenditure Public finance Public spending Regional tax Regional taxation Residential property tax Sales tax rate Sales tax system Sales tax Sales taxation Sales taxes Sin taxes State sales taxation State tax base State tax purposes State tax Subnational taxes Tax administration Tax administrations Tax analysis Tax analysts Tax area Tax assignment model Tax assignment problem Tax assignment Tax assignments Tax base Tax bases Tax collections Tax competition Tax coordination Tax credit Tax credits Tax design Tax evasion Tax exportation Tax exporting Tax field Tax harmonization Tax journal Tax officials Tax on business activity Tax on value Tax policy Tax purposes Tax rates Tax reform Tax reforms Tax revenues Tax sales Tax sharing Tax structure Tax substitutions Tax surcharges Tax system Tax systems Tax treatment Tax withholding Taxation of business Taxation Taxes exports Taxes on business Taxes on value Taxing powers Taxpayer resistance Theory of taxation Trade taxes Uniform national sales tax system Uniform tax Value-added taxes Vat rate Vat revenue Vat system Vehicle-related taxes Vertical fiscal balance Vertical fiscal imbalance Administration locale > Pays en voie de développement Impôt > Pays en voie de développement Politique fiscale > Pays en voie de développement Taxe à la valeur ajoutée > Pays en voie de développement Local government Value-added tax Brazil Canada India Developing countries Electronic books

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Massachusetts Institute of Technology

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Call Number:	HG3810.I45 no.WP/99/165

Rethinking subnational taxes : a new look at tax assignment /

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Massachusetts Institute of Technology

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