prefectures, emphasizing reduction of dependence on natural resources and strengthening of subnational tax autonomy. The paper … additionally identifies tax instruments or tax bases that could be assigned exclusively to regional governments or shared with the … show that several options exist for increasing the tax autonomy of local governments. The tax instruments proposed in this …

paper begins with a discussion of the tax reform agenda. Although there are differences in the literature on specific taxes … should take. The paper then discusses the evolution of tax systems with the overall agenda in mind. It is found that overall … raising tax rates and tax burdens. The last section provides a short analysis of why there were reforms in some countries but …

/destination-based value-added tax and many sub-national governments’ inadequate exploitation of the tax bases assigned to them. The paper then …