Evaluating the taxing powers of sub-central governments

Journal
Messere, K.
Bulletin for International Taxation 2000 (Volume 54), No. 3
FormatPDF
EUR
40
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45
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Examines certain aspects of the relative revenue-raising powers, and especially tax-raising powers of sub-central levels of governments. Summarizes and comments on existing data, including those which have become available since October 1999, in particular the data in a report published by the OECD in 1999.