Rethinking Subnational Taxes : A New Look At Tax Assignment /

The assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subnational governments. One way to relieve this problem is to strengthen subnational tax regimes. The paper proposes two approaches to accomplis...

وصف كامل

التفاصيل البيبلوغرافية
المؤلف الرئيسي: Bird, Richard
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 1999.
سلاسل:IMF Working Papers; Working Paper ; No. 1999/165
الوصول للمادة أونلاين:Full text available on IMF