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Tax competition and fiscal equalization under corporate income taxation

International Tax and Public Finance, 2017
Marco Runkel
exaly  

Fiscal Equalization: The Canadian Experience

This book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. Three key issues required for a well designed financing system are analyzed in depth, namely: tax assignment, equalization ...
openaire   +1 more source

Fiscal Equalization in Europe – Introduction

Jahrbücher für Nationalökonomie und Statistik, 2017
Thiess Büttner, Friedrich Heinemann
openaire   +1 more source

A structural approach for analyzing fiscal equalization

International Tax and Public Finance, 2014
exaly  

Understanding citizens’ knowledge and preferences for fiscal equalization in decentralized countries

Regional and Federal Studies
Maria Cadaval Sampedro   +2 more
exaly  

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