The authors propose four economic principles for use in deciding taxing responsibilities for various levels of government. These are: 1) efficiency of the internal common market - for efficiency in internal common market, taxes on mobile factors and tradable goods should either be assigned to the national government or coordinated among subnational governments; 2) national equity - progressive redistributive taxes ought to be assigned to the level...
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INFORMATION
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1994/11/30
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Document de travail de recherche sur les politiques
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WPS1385
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1
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1
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2010/07/01
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Fiscal federalism : dimensions of tax reform in developing countries
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conceptual basis of tax assignment
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