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Political Science General

Autonomy in Subnational Income Taxes

Evolving Powers, Existing Practices in Seven Countries

by (author) Violeta Ruiz Almendral & François Vaillancourt

Publisher
McGill-Queen's University Press
Initial publish date
Mar 2013
Category
General
  • eBook

    ISBN
    9780773588097
    Publish Date
    Mar 2013
    List Price
    $110.00

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Description

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).

About the authors

Violeta Ruiz Almendral is professor of Tax and Finance Law at the Universidad Carlos III de Madrid (Spain). François Vaillancourt has worked for thirty-five years in the area of public economics both as a professor at the Université de Montréal and as a consultant for various international bodies.

Violeta Ruiz Almendral's profile page

François Vaillancourt's profile page

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