Frontmatter -- Preface -- Acknowledgments -- Contents -- Chapter I. Introduction -- Chapter II. State-Administered Locally-Shared Taxes -- Chapter III. State-Administered Locally-Shared Corporation -- Chapter IV. State-Administered Locally-Shared Inheritance Taxes -- Chapter V....

Since the first ship of enslaved African people landed in Virginia in 1619, racist policies in institutions, systems, structures, practices, and laws have ensured inequity for people of color. These racist policies include every imaginable variant of injustice from slavery to lynching, to...

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...