Dans un système fédéral le gouvernement central doit-il essayer d’imposer l’harmonisation fiscale?
Gérard Bélanger
Additional contact information
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
References: Add references at CitEc
Citations:
Downloads: (external link)
http://id.erudit.org/iderudit/601035ar
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: https://EconPapers.repec.org/RePEc:ris:actuec:v:58:y:1982:i:4:p:493-513
Access Statistics for this article
L'Actualité Economique is currently edited by Benoit Dostie
More articles in L'Actualité Economique from Société Canadienne de Science Economique Contact information at EDIRC.
Bibliographic data for series maintained by Benoit Dostie ( this e-mail address is bad, please contact ).