Financing Subnational Governments with Decentralized Taxes
AbstractThis paper is about the case for assigning taxing powers to subnational governments, and about the structure of this revenue assignment. As Musgrave (1983) put it in perhaps the seminal paper on this subject, “Who Should Tax, Where and What”? This review reconsiders the Musgrave questions after 25 years, asks whether the international trend in tax assignment is in step with what economists have prescribed, and concludes with some thoughts about the most likely future for the decentralization of tax systems.
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Bibliographic InfoPaper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper1020.
Length: 49 pages
Date of creation: 01 May 2010
Date of revision:
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Web page: http://aysps.gsu.edu/isp/index.html
This paper has been announced in the following NEP Reports:
- NEP-ACC-2011-03-05 (Accounting & Auditing)
- NEP-ALL-2011-03-05 (All new papers)
- NEP-PBE-2011-03-05 (Public Economics)
- NEP-PUB-2011-03-05 (Public Finance)
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