Dans un système fédéral le gouvernement central doit-il essayer d’imposer l’harmonisation fiscale?

Gérard Bélanger
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Gérard Bélanger: Département d’économique, Université Laval

L'Actualité Economique, 1982, vol. 58, issue 4, 493-513

Abstract: After an examination of the various forms of income tax sharing in federal countries, the paper summarizes the arguments in favour of fiscal harmonization and the means of achieving it. Finally it raises objections to both the objective of fiscal harmonization and the need to impose it.

Date: 1982
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Persistent link: https://EconPapers.repec.org/RePEc:ris:actuec:v:58:y:1982:i:4:p:493-513

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