Tax Setting in a Federal System: the Case of Personal Income Taxation in Canada
Abstract:
In a decentralized tax system, the effects of tax policies enacted by one government are not confined to its own justification. First if both the regional and the federal levels of governemnt co-occupy the same field s of taxation, tax rate increases by one loyer of government will reduce taxes collected by the other. Second, if the tax base is mobile, tax rate increases by one regional government will raise the amount of taxes collected by other regional governmentsThese sources of fi ...; [read all]
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| Description | Tax Setting in a Federal System: the Case of Personal Income Taxation in Canada/ Esteller-Moré, Alejandro |
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Sta in: International Tax and Public Finance n. 3, May 2002 (Vol. 9), pp. 235-258
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| ID file | 57207 |