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This book analyzes the architecture of fiscal decentralization in one hundred and ten countries as well as in major metropolitan areas. In the majority of these countries, local authorities are taking on more and more responsibilities for public investment and the provision of services that are...
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Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of … offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and … the political economy of taxation. The authors also consider what sort of reforms are worth undertaking in tax policy …
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