{"product_id":"autonomy-in-subnational-income-taxes-evolving-powers-existing-practices-in-seven-countries-paperback","title":"Autonomy in Subnational Income Taxes: Evolving Powers, Existing Practices in Seven Countries - Paperback","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eVioleta Ruiz Almendral\u003c\/b\u003e (Author), \u003cb\u003eFrançois Vaillancourt\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eSubnational tax autonomy is a cornerstone of a viable system of fiscal federalism. The underlying principle is that spending by constituent units in a federal or quasi federal country is paid for by revenues that are under the control of that unit. Economists recommend that the taxation base remain the same across all constituent units in a country to minimize administrative and compliance costs as well as tax avoidance activities. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003eThere are important differences between constituent units of federal or quasi-federal states in OECD countries with respect to both powers for taxation of personal income and the use made of such powers, if any. \u003ci\u003eAutonomy in Subnational Income Taxes\u003c\/i\u003e examines tax autonomy as a powerful tool in setting tax rates. Two key issues are examined in detail: first, why proposals giving more power to set tax rates have been implemented (Spain), put forward (UK), stalled (Belguim), or set aside (Germany), and second, how such powers are used in federations whose constituent units have them (Canada, Switzerland, and the United States).\u003ch3\u003eAuthor Biography\u003c\/h3\u003e\u003cp\u003e\u003cb\u003eVioleta Ruiz Almendral (Author) \u003c\/b\u003e\u003cbr\u003e Violeta Ruiz Almendral is professor of Tax and Finance Law at the Universidad Carlos III de Madrid (Spain). François Vaillancourt has worked for thirty-five years in the area of public economics both as a professor at the Université de Montréal and as a c \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cb\u003eFrançois Vaillancourt (Author) \u003c\/b\u003e\u003cbr\u003e François Vaillancourt has worked for thirty-five years in the area of public economics both as a professor at the Université de Montréal and as a consultant for various international bodies. \u003cp\u003e\u003c\/p\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 152\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 0.5 x 8.4 x 5.4 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eIllustrated:\u003c\/strong\u003e Yes\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e February 01, 2013\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":48164265558237,"sku":"9780773538801","price":69.68,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0811\/9867\/8237\/files\/U7BZAFr0139780773538801.webp?v=1783915692","url":"https:\/\/handfulofbooks.com\/products\/autonomy-in-subnational-income-taxes-evolving-powers-existing-practices-in-seven-countries-paperback","provider":"Handful of Books","version":"1.0","type":"link"}