Subnational tax authority : introduction and summary of evidence / Violeta Ruiz Almendral and François Vaillancourt -- Asymmetrical federalism in Spain : the challenges of financing the autonomous communities / Violeta Ruiz Almendral -- Fiscal autonomy in Scotland / Charlie Jeffrey --...

Canada is one of the few countries in the world where an intra-country formula allocation (FA) mechanism plays an important role in the taxation of corporate income by sub national governments, that is provinces. This paper presents and analyses information prepared for its authors by CRA on the...

There are a number of economic costs associated with taxes, some of which unfortunately, are almost always ignored or misunderstood. The direct and most visible cost of taxes is simply the tax itself. It is the amount of earnings that individuals or businesses forego when they pay taxes. Put...