Economics at your fingertips  

Allocation of Taxing Powers

David King ()

OECD Journal on Budgeting, 2007, vol. 6, issue 3, 1-33

Abstract: 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.

Date: 2007
References: Add references at CitEc
Citations: View citations in EconPapers (2) Track citations by RSS feed

Downloads: (external link) (text/html)
Full text available to READ online. PDF download available to OECD iLibrary subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

More articles in OECD Journal on Budgeting from OECD Publishing Contact information at EDIRC.
Bibliographic data for series maintained by ().

Page updated 2021-01-15
Handle: RePEc:oec:govkaa:5l4w3866z96b