This paper reviews the literature and evidence on the most appropriate structure of regional and local taxes in developing countries. A good subnational tax system is critical to an effective and sustainable system of intergovernmental fiscal relations – a need that has become increasingly...

Canada, Russia, Nigeria, Indonesia, Macedonia, Switzerland, South Africa, China, Belgium, Bosnia-Herzegovina, Spain, Uganda, the Philippines, Tanzania, India, Rwanda, Sri Lanka, the United Kingdom, Ethiopia, Turkey, Serbia, Algeria, Sudan, Moldova, Morocco, Cameroon, even France…What can such...