Subnational Taxation in Large Emerging Countries: BRIC Plus One
AbstractThis paper reviews the evolution and current state of subnational taxation in five large emerging countries: Brazil, Russia, India, China, and Nigeria – BRIC plus one. As these case studies show, intergovernmental fiscal relations in any country are inevitably both path-dependent and context-sensitive. In India and Brazil, for example, subnational governments already have a significant degree of fiscal autonomy in terms of being able to set some key tax rates. In both countries, however, substantial attention still must be paid to improving the general consumption taxes that are the main source of regional government revenues as well as the property taxes on which local governments mainly depend. Although Nigeria, like India and Brazil, is a federation, its fiscal system depends so heavily on oil revenues that almost all political attention has been focused on securing a bigger share of these revenues. Both China and Russia have made a number of important changes in the direction of centralizing rather than decentralizing effective control over subnational taxes. In both countries the key issue is the extent to which fiscal decentralization is to be accompanied by any significant political decentralization. At the present time, in neither China nor Russia is it clear that the central authorities are willing to permit subnational governments much autonomy in this respect.
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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 paper1201.
Length: 51 pages
Date of creation: 13 Jan 2012
Date of revision:
Contact details of provider:
Web page: http://aysps.gsu.edu/isp/index.html
state and local taxation; intergovernmental fiscal relations; Brazil; Russia; India; China; Nigeria;
Other versions of this item:
- Richard M. Bird, 2012. "Subnational Taxation in Large Emerging Countries: BRIC Plus One," IMFG Papers 06, University of Toronto, Institute on Municipal Finance and Governance.
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
- P35 - Economic Systems - - Socialist Institutions and Their Transitions - - - Public Finance
- P43 - Economic Systems - - Other Economic Systems - - - Finance; Public Finance
This paper has been announced in the following NEP Reports:
- NEP-ACC-2012-04-03 (Accounting & Auditing)
- NEP-ALL-2012-04-03 (All new papers)
- NEP-CIS-2012-04-03 (Confederation of Independent States)
- NEP-PBE-2012-04-03 (Public Economics)
- NEP-PUB-2012-04-03 (Public Finance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Richard M. Bird & Robert D. Ebel, 2005. "Subsidiarity, Solidarity, and Asymmetry," International Tax Program Papers 0509, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
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"Value Added Taxes, Chain Effects and Informality,"
PIER Working Paper Archive
09-030, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
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- Chun-Yan Kuo & Thomas Mcgirr & Satya Poddar, 1988. "Measuring the Non-Neutralities of Sales and Excise Taxes in Canada," Development Discussion Papers 1988-08, JDI Executive Programs.
- Richard M. Bird & Sally Wallace, 2003. "Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes," International Tax Program Papers 0307, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
- Ignacio Lozano & María Adelaida Martínez, 2013.
"Enrollment and Quality Levels of Colombia's Public Basic Education: Has Fiscal Decentralization Improved Them?,"
BORRADORES DE ECONOMIA
010387, BANCO DE LA REPÚBLICA.
- Ignacio Lozano & María Adelaida Martínez, 2013. "Enrollment and quality levels of Colombia’s public basic education: Has fiscal decentralization improved them?," Borradores de Economia 747, Banco de la Republica de Colombia.
- Richard M. Bird, 2008. "Tax Assignment Revisited," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0805, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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