Explaining the Sub-National Tax-Grants Balance in OECD Countries
Normative principles provide a relatively clear set of rules for the balance between grants and taxes (box 1 reviews the normative theory), but in practice a variety of types of tax-grant systems are observed in OECD countries, which do not all follow these rules. According to the theory, own-taxes...
Autor principal: | |
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Formato: | Capítulo de libro electrónico |
Idioma: | Inglés |
Publicado: |
Paris :
OECD Publishing
2010.
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Colección: | OECD Working Papers on Fiscal Federalism,
no.11. |
Materias: | |
Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706308906719 |