ARTICLES - TAX ASSIGNMENT AND SUBNATIONAL FISCAL AUTONOMY - This article discusses the question of which taxes should subnational governments levy and how - Commonly called the "tax assignment problem". The article considers the principles and methods of tax assignment, presents conceptual analyses of specific taxes, and discusses administrative considerations in tax assignment.
| Year of publication: |
2000
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| Authors: | McLure Jr, Charles E. |
| Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 54.2000, 12, p. 626-635
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