Title: Tax Coordination under the Canadian Tax System
Abstract: This book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. Three key issues required for a well designed financing system are analyzed in depth, namely: tax assignment, equalization grants – i.e. redistribution of money from the wealthy regions or the national government to poorer regions, and the role of local governments in the administration of taxes.
Publication Year: 2008
Publication Date: 2008-07-30
Language: en
Type: book-chapter
Indexed In: ['crossref']
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Cited By Count: 1
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