The Resource Taxing Powers of State and Local Government, Organisation for Economic Co-operation and Development, (electronic resource)

Taxing Powers of State and Local Government, Organisation for Economic Co-operation and Development, (electronic resource)

Label
Taxing Powers of State and Local Government
Title
Taxing Powers of State and Local Government
Statement of responsibility
Organisation for Economic Co-operation and Development
Title variation
OECD Tax Policy Studies, no.1
Creator
Subject
Language
  • eng
  • eng
Summary
In many OECD countries, issues in fiscal federalism feature prominently in the political debate. Policy discussions in this area should preferably be supported by internationally comparable statistical information on fiscal relations between levels of government, both in the areas of taxation and spending. The annual OECD Revenue Statistics publication reports tax revenues by sub-sector of general government. However, it does not indicate the degree of control state and local governments exercise over their tax revenues. Because such data are not available on an internationally comparable level from other sources, the OECD has developed a framework to assess and analyze the degree of control that sub-central governments have over their taxes.Results shown in this book serve to illustrate the great variety in tax autonomy at the level of sub-central government. This volume contains a description of fiscal relations in most of the nineteen countries concerned and it provides a set of detailed tables for each country, with revenues split by 1) level of sub-central government; 2) OECD classification of taxes; and 3) category of tax autonomy, following the framework developed by the Working Party on Tax Policy Analysis and Tax Statistics
Member of
Is Subseries of
Cataloging source
FR-PaOEC
Government publication
international or intergovernmental publication
Illustrations
illustrations
Language note
English
Literary form
non fiction
Nature of contents
dictionaries
http://bibfra.me/vocab/lite/organizationName
Organisation for Economic Co-operation and Development.
Series statement
OECD Tax Policy Studies,
Series volume
no.1
http://library.link/vocab/subjectName
  • Taxation
  • Governance
  • Political Science
  • Public Finance
  • Law, Politics & Government
Label
Taxing Powers of State and Local Government, Organisation for Economic Co-operation and Development, (electronic resource)
Instantiates
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Abbreviated title
OECD TAX POLICY STUDIES
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
Part I. Framework and Main Results -- Tax Autonomy of Sub-Central Levels of Government -- Introduction -- A Taxonomy of Tax Autonomy -- Main Results -- Part II. Country Reports -- Austria -- Belgium -- Czech Republic -- Denmark -- Finland -- Germany -- Hungary -- Iceland -- Japan -- Mexico -- Netherlands -- New Zealand -- Norway -- Poland -- Portugal -- Spain -- Sweden -- Switzerland -- United Kingdom -- References
Extent
1 online resource (88 p. )
File format
multiple file formats
Form of item
online
Isbn
9789264174030
Media category
computer
Media type code
c
Other control number
10.1787/9789264174030-en
Other physical details
ill. ;
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264174030-en
  • (SSID)ssj0000400945
  • (PQKBManifestationID)11319198
  • (PQKBTitleCode)TC0000400945
  • (PQKBWorkID)10398558
  • (PQKB)10089829
  • (EXLCZ)99111093034090210
Label
Taxing Powers of State and Local Government, Organisation for Economic Co-operation and Development, (electronic resource)
Publication
Note
Bibliographic Level Mode of Issuance: Monograph
Abbreviated title
OECD TAX POLICY STUDIES
Antecedent source
not applicable
Carrier category
online resource
Carrier category code
cr
Content category
text
Content type code
txt
Contents
Part I. Framework and Main Results -- Tax Autonomy of Sub-Central Levels of Government -- Introduction -- A Taxonomy of Tax Autonomy -- Main Results -- Part II. Country Reports -- Austria -- Belgium -- Czech Republic -- Denmark -- Finland -- Germany -- Hungary -- Iceland -- Japan -- Mexico -- Netherlands -- New Zealand -- Norway -- Poland -- Portugal -- Spain -- Sweden -- Switzerland -- United Kingdom -- References
Extent
1 online resource (88 p. )
File format
multiple file formats
Form of item
online
Isbn
9789264174030
Media category
computer
Media type code
c
Other control number
10.1787/9789264174030-en
Other physical details
ill. ;
Specific material designation
remote
System control number
  • (FR-PaOEC)9789264174030-en
  • (SSID)ssj0000400945
  • (PQKBManifestationID)11319198
  • (PQKBTitleCode)TC0000400945
  • (PQKBWorkID)10398558
  • (PQKB)10089829
  • (EXLCZ)99111093034090210

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