The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic considerations. Over the last decade,…
The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic considerations. Over the last decade,…
Of the overall substantial and methodological framework of a project on fiscal design, which has been carried out with the OECD and the results and comparative findings. The surveys took place in six countries in Central and Eastern Europe: Czech Republic, Hungary, Poland, Eston…
Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents.…
Tax, law and development
Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax law and development. Contributors cover a range of tax issues, drawing on economic, p…
This book provides original essays written by scholars exploring the relationship between tax, law and development. The contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws …
Around the world, federalism has emerged as the system of choice for nascent republics and established nations alike. This book considers the most promising forms of federal governance and the most effective path to enacting federal policies. The result is an essential guide to …
"Federalism, defined generally as a collection of self-governing regions under a central government, is widely viewed as a sensible choice of polity both for emerging democracies and for established states. But while federal institutions are positively correlated with valued eco…
"Federalism, defined generally as a collection of self-governing regions under a central government, is widely viewed as a sensible choice of polity both for emerging democracies and for established states. But while federal institutions are positively correlated with valued eco…
An authoritative guide to federal democracy from two respected experts in the fieldAround the world, federalism has emerged as the system of choice for nascent republics and established nations alike. In this book, leading scholars and governmental advisers Robert Inman and Dani…
Introduction -- Part I. The institutions of democratic federalism -- Economic federalism -- Cooperative federalism -- Democratic federalism : the national legislature -- Democratic federalism : the safeguards -- Part II. Encouraging the federal conversation -- FIST : having the …
"Federalism, defined generally as a collection of self-governing regions under a central government, is widely viewed as a sensible choice of polity both for emerging democracies and for established states. But while federal institutions are positively correlated with valued eco…