This paper discusses the concepts of vertical fiscal imbalance (the fiscal gap) and horizontal fiscal imbalance (equalization) and uses several statistics to measure these concepts for eight industrially developed federations: Australia, Austria, Belgium, Canada, Germany, Spain, Switzerland, and...

The purpose of this article is to analyze the centrifugal tendencies in 17 Autonomous Communities of Spain by demonstrating that certain differences in the configurations of factors have lead to varying degrees of the loss of autonomy. The main conclusion is that for the configurations leading...

Provinces increasingly target favoured business sectors or activities for special tax treatment. Getting back on track to broad-based tax relief would make Canadians better off, without starving governments for tax revenue.

The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arrangements to further globalize the corporate income tax. The paper assesses the...