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Fiscal Federalism in Theory and Practice »
Series: Books
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 September 1997
DOI: http://dx.doi.org/10.5089/9781557756633.071
ISBN: 9781557756633
Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments
Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that t...
3 Tax Assignment »
Source: Fiscal Federalism in Theory and Practice
Series: Books
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 September 1997
ISBN: 9781557756633
Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments
Chapter 2. Even a carefully designed system of intergovernmental expenditure allocation will not work satisfactorily unless it is supported by an equally well-thought-out financing system, and v...
4 Intergovernmental Transfers »
Source: Fiscal Federalism in Theory and Practice
Series: Books
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 September 1997
ISBN: 9781557756633
Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments
The revenue and expenditure assignments discussed in the preceding chapters normally give rise to vertical and horizontal imbalances within a nation’s intergovernmental finances. A vertical imbalance occurs...
9 Canada »
Source: Fiscal Federalism in Theory and Practice
Series: Books
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 September 1997
ISBN: 9781557756633
Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments
Sparsely populated and stretching from the Atlantic to the Pacific Oceans, Canada is a federal nation composed of heterogeneous provinces. The British North American Act of 1867 established the federal natio...
11 Italy »
Source: Fiscal Federalism in Theory and Practice
Series: Books
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 September 1997
ISBN: 9781557756633
Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments
This chapter reviews the Italian experience with decentralization since the 1970s. This experience highlights the following. First, for a decentralization policy to achieve its objectives, several factors—wh...
12 Japan »
Source: Fiscal Federalism in Theory and Practice
Series: Books
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 September 1997
ISBN: 9781557756633
Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments
After almost half a century of status quo, decentralization has become a major issue on Japan’s political and economic agenda in recent years. Soon after his inauguration in 1996, Prime Minister Ryutaro Hash...
17 Bolivia »
Source: Fiscal Federalism in Theory and Practice
Series: Books
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 September 1997
ISBN: 9781557756633
Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments
As previous chapters have related, the major objective of recent reforms of intergovernmental financial relations in countries around the world has been the decentralization of government operations from the...
16 Argentina »
Source: Fiscal Federalism in Theory and Practice
Series: Books
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 September 1997
ISBN: 9781557756633
Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments
Argentina is a large and decentralized country with significant constitutional powers bestowed to the provincial level of government. As defined in Article 1 of its National Constitution, there are three mai...
18 Brazil »
Source: Fiscal Federalism in Theory and Practice
Series: Books
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 September 1997
ISBN: 9781557756633
Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments
The history of intergovernmental fiscal relations in Brazil has been characterized by alternating phases of decentralization and recentralization. The period of the dictatorship, from the mid-1960s to the mi...
24 Nigeria »
Source: Fiscal Federalism in Theory and Practice
Series: Books
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 September 1997
ISBN: 9781557756633
Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments
Nigeria has a complex system of fiscal federalism that has undergone important changes since the country became independent in 1960. Several factors have played a key role in shaping Nigeria’s federal system...