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Rethinking Subnational Taxes - A New Look at Tax Assignment

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Author Info
Richard Miller Bird

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Abstract

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Publisher Info
Paper provided by International Monetary Fund in its series IMF Working Papers with number 99/165.

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Date of creation: 01 Dec 1999
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Handle: RePEc:imf:imfwpa:99/165

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Related research
Keywords: Revenues ; Income taxes ; Consumption taxes ; Sales taxes ; Taxes ; Value added tax ;

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  1. Alfredo Cuevas, 2003. "Reforming Intergovernmental Fiscal Relations in Argentina," IMF Working Papers 03/90, International Monetary Fund. [Downloadable!]
  2. Hernán Rincón & Jorge Ramos & Ignacio Lozano, . "Crisis Fiscal Actual: Diagnóstico y Recomendaciones," Borradores de Economia 298, Banco de la Republica de Colombia. [Downloadable!]
    Other versions:
  3. Susan Steiner, 2005. "Decentralisation and Poverty Reduction: A Conceptual Framework for the Economic Impact," GIGA Working Paper Series 03, GIGA German Institute of Global and Area Studies. [Downloadable!]
    Other versions:
  4. Rogério L. F. Werneck, 2000. "Tax reform in Brazil: small achievements and great challenges," Textos para discussão 436, Department of Economics PUC-Rio (Brazil). [Downloadable!]
  5. Maria Teresa Monteduro & Alberto Zanardi, 2005. "The Redistributive Effects of the Pit Decentralization: Evidence from the Italian Case," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 64(2-3), pages 215-246, November. [Downloadable!]
  6. Manasan, Rosario G., 2004. "Local Public Finance in the Philippines: In Search of Autonomy with Accountability," Discussion Papers DP 2004-42, Philippine Institute for Development Studies. [Downloadable!]
  7. Charles McLure, 2000. "Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT (CVAT)," International Tax and Public Finance, Springer, vol. 7(6), pages 723-740, December. [Downloadable!] (restricted)
  8. Ana María Iregui & Jorge Ramos & Luz Amparo Saavedra, 2001. "Análisis De La Descentralización Fiscal En Colombia," BORRADORES DE ECONOMIA 001984, BANCO DE LA REPÚBLICA. [Downloadable!]
    Other versions:
  9. John Fender, 2005. "The Reform of Local Taxation in the United Kingdom in the Light of The Balance of Funding Review Report," Discussion Papers 05-03, Department of Economics, University of Birmingham. [Downloadable!]
  10. Richard Bird, 2001. "Fiscal Federalism in Russia: A Canadian Perspective," International Tax Program Papers 0409, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Dec 2003. [Downloadable!]
  11. Sergio Clavijo, 2005. "TRIBUTACION, EQUIDAD Y EFICIENCIA EN COLOMBIA: Guía para Salir de un Sistema Tributario Amalgamado," BORRADORES DE ECONOMIA 003663, BANCO DE LA REPÚBLICA. [Downloadable!]
  12. Sergio Clavijo, . "Tributación, Equidad y Eficiencia en Colombia: Guía para Salir de un Sistema Amalgamado," Borradores de Economia 325, Banco de la Republica de Colombia. [Downloadable!]
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