Allocation of Taxing Powers
David King ()
OECD Journal on Budgeting, 2007, vol. 6, issue 3, 1-33
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.
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