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Why theory and practice are different: The gap between principles and reality in subnational revenue systems

In: Taxation and Development: The Weakest Link?

Author

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  • Paul Smoke

Abstract

Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data.

Suggested Citation

  • Paul Smoke, 2014. "Why theory and practice are different: The gap between principles and reality in subnational revenue systems," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 9, pages 287-325, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:15750_9
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    References listed on IDEAS

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    3. Almos T. Tassonyi, 2017. "The Context and Challenges for Canada's Mid-Sized Cities," SPP Briefing Papers, The School of Public Policy, University of Calgary, vol. 10(9), May.
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