Product Description: In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal and many issues remain unresolved...read more

Product Description: Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those changes from the perspectives of tax theory, policy and tax administration practice, and the political economy of taxation...read more

Product Description: The property tax has many fans among academics, particularly economists, who view the property tax as an appropriate and feasible source of local revenue. But the future role of the property tax in government finance systems around the world is unclear...read more

Product Description: In this book, experts from across the globe highlight the state of knowledge in intergovernmental transfer design. The essays collected in the volume represent creative new thinking about challenging policy issues and offer useful options for policy makers...read more

Product Description: This book analyzes recent local government finance reforms in Tanzania, including the introduction of a formula-based system of intergovernmental grants. Due to the scope and speed of Tanzania's local government finance reforms, the country is becoming one of the best-practice examples of fiscal decentralization reform in Africa...read more

Product Description: The exposition is based on an analytical framework covering all ?building blocks? of fiscal federalism: size and structure of jurisdictions, expenditures, revenues, transfers, and borrowing. The application of this framework to Russian settings results in a comprehensive assessment of the state of intergovernmental fiscal relations in Russia...read more

Product Description: The goal of this edited volume is to take a hard, objective look at the many different aspects of taxing the hard-to-tax, as well as the many different approaches that have been employed around the world. In the developed and developing world, taxing certain kinds of activities, sectors, or individuals - the so-called hard-to-tax - is a challenge for governments...read more

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Product Description: This report contains the most significant elements of intergovernmental fiscal relations in the Czech Republic including administrative structure, expenditure and revenue assignments, fiscal imbalances and transfers, access to borrowing and indebtedness, and budgeting...read more (view table of contents, read Amazon.com's description)

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