- Found In
- OECD Journal on Budgeting Vol. 6, no. 3, p. 1-33 1681-2336
- Description
- 35 p.
- Summary
- Sub-central taxes are needed because sub-central governments spend large sums. This article discusses some key issues in sub-central taxation from an economist's perspective, including the scale and role of sub-central governments, their main revenue sources, and questions of equity, tax sharing, economic management and accountability. A more detailed discussion explores the relative shares of domestic taxes and business taxes.
- Subject
- Governance
- LCCN
- 10.1787/budget-v6-art18-en
- OCLC
- oecd-lib-001182
- Author
King, David.
- Title
Allocation of Taxing Powers [electronic resource] / David King
- Imprint
Paris : OECD Publishing, 2007.
- Connect to:
- Indexed Term
Governance
- Found In:
OECD Journal on Budgeting Vol. 6, no. 3, p. 1-33 6:3<1 1681-2336
- Other Standard Identifier
10.1787/budget-v6-art18-en doi