Options for revenue-sharing arrangements in federations

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Chapter 11 in The Ecology of Tax Systems, 2018, pp 140-164 from Edward Elgar Publishing

Abstract: Summary: Fiscal federalism, or fiscal decentralization, can have significant implications for taxation. It is one of the factors that determines the ecology of taxation. Some aspects of decentralization that are important for taxation are discussed in the chapter. The chapter discusses also various options for tax sharing arrangements and conditions that make fiscal federalism more or less desirable.

Keywords: Economics and Finance (search for similar items in EconPapers)
Date: 2018
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