Assessment of the tax potential of territories in Switzerland, Italy and India

Оценка налогового потенциала территорий в Швейцарии, Италии и Индии

Arlashkin, Igor (Арлашкин, Игорь) (), Barbashova, Natalia (Барбашова, Наталья) () and Anna Komarnitskaya ()
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Arlashkin, Igor (Арлашкин, Игорь): The Russian Presidential Academy of National Economy and Public Administration
Barbashova, Natalia (Барбашова, Наталья): The Russian Presidential Academy of National Economy and Public Administration

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: The paper considers approaches employed to assess the tax potential of subnational entities in Switzerland, Italy, and India. It analyzes the composition of taxes that are taken into account in assessing tax potential, assessment methods, formulae and coefficients, stimulating effects, and assessment results.

Pages: 51 pages
Date: 2020-03
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:wpaper:032029

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