株式会社極東書店トップ＞商品一覧＞ Autonomy in Subnational Income Taxes : Evolving Powers, Existing Practices in Seven Countries.

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Name: Autonomy in Subnational Income Taxes : Evolving Powers, Existing Practices in Seven Countries.
Author: Ruiz-Almendral, Violeta / Vaillancourt, F. (eds.)
ISBN: 978-0-7735-3879-5

Autonomy in Subnational Income Taxes : Evolving Powers, Existing Practices in Seven Countries. 7カ国における地方所得税の自主権

・ISBN 978-0-7735-3879-5 cloth

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・ISBN 978-0-7735-3880-1 paper

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著者・編者	Ruiz-Almendral, Violeta / Vaillancourt, F. (eds.),
出版社	(McGill-Queen's U. Pr., CN)
出版年月	2013
ページ数	142 pp.
言語	ENG
ニュース番号	＜582-903 582-L151＞

解説

There are important differences between constituent units of federal or quasi-federal states in OECD countries with respect to both powers for taxation of personal income and the use made of such powers, if any. Subnational Tax Autonomy in OECD Federations examines tax autonomy as a powerful tool in setting tax rates. Two key issues are examined in detail: first, why proposals giving more power to set tax rates have been implemented (Spain), put forward (UK), stalled (Belguim), or set aside (Germany), and second, how such powers are used in federations whose constituent units have them (Canada, Switzerland, and the United States).