Neglette ma essenziali: le imposte dei governi sub-nazionali. Una rassegna internazionale
DOI:
https://doi.org/10.13133/2037-3651/10983Keywords:
Financing, sub-national governments, developing countriesAbstract
This work offers an updated review of the fiscal instruments available for the financing of sub-national governments. It is based essentially on the experiences observed in developing countries, however, some reference is also made to underdeveloped countries and those of the East.
JEL Codes: H21
References
BAHL, ROY and LINN, JOHANNES (1990), "Fiscal decentralization and intergovernmental transfer in less developed countries", relazione presentata al 46° Congresso dell'International Institute of Public Finance, Bruxelles.
BAHL, ROY and LINN, JOHANNES (1992), Urban Public Finance in Developing Countries, New York: Oxford University Press.
BENNETT, ROBERT (1987), "Local business taxes: theory and practice", Oxford Review of Economic Policy, vol. 3 no. 2, pp. 60-80.
BIRD, RICHARD (1992), Tax Policy & Economic Development, Baltimore: The Johns Hopkins University Press.
BROSIO, GIORGIO and POLA, GIANCARLO (1989), "A survey of various attempts to explain the distribution of tax revenues among levels of government", in A. Chiancone and K. Messere eds., Changes in Revenue Structure, Proceedings of the 42nd Congress of the International Institute of Public Finance, Detroit: Wayne State University Press.
GILBERT GU Y and GUENGANT, ALAIN (1991), La fiscalité locale en question, Paris: Monchrestien.
GROENEWEGEN, PETER (1990), "Taxation and decentralization. A reconsideration of the costs and benefits of a decentralized tax system", in Robert J. Bennett ed., Decentralization, Local Governments, and Markets, Oxford: Clarendon Press.
KOPITZ, GEORGE and MIHALJEK DUBRAVKO (1993), "Fiscal federalism and the New Independent States", in V. Tanzi ed., Transition to Market, Washington D.C.: International Monetary Fund.
MUSGRAVE, RICHARD A. (1983), "Who should tax, where and what?", in C. Mc Lure ed., Tax Assignment in Federal Countries, Canberra: Australian National University Press.
OWEN, JEFFREY (1992), "Financing local government: an international perspective with particular reference to local taxation", in David King ed., Local Government Economics in Theory and Practice, London: Routledge.
POLA GIANCARLO ed. (1991), Local Business Taxation: An International Overview, Milano: Vita e Pensiero.
SHAH, ANWAR (1992), Perspectives on the Design of Intergovernmental Fiscal Relations, Washington D.C.: The World Bank.
SMITH, PETER (1991), "Lessons from the British poll tax disaster", National Tax Journal, vol. XLIV, no. 4, pp. 421-36.
Downloads
Published
Issue
Section
License
All material in this website and every article published by the review are licensed under a Creative Commons Attribution - Non commercial - No derivates 4.0 International license. Authors retain all rights on their works and grant the right to first publication to the review under the aforementioned license.
