Hidden Bibliographic Details
| Other authors / contributors: | International Monetary Fund. Fiscal Affairs Department.
|
|---|
| ISBN: | 9781451903256
1451903251
1462316573
9781462316571
1452790558
9781452790558
1282107968
9781282107960
9786613801319
6613801313
|
|---|
| Notes: | Includes bibliographical references (pages 43-54).
Restrictions unspecified
Electronic reproduction. [Place of publication not identified] : HathiTrust Digital Library, 2010.
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212
English.
digitized 2010 HathiTrust Digital Library committed to preserve
Print version record.
|
|---|
| Summary: | Annotation The assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subnational governments. One way to relieve this problem is to strengthen subnational tax regimes. the paper proposes two approaches to accomplish such strengthening in developing countries. the firstmost applicable to large countries with important regional governmentsis to establish subnational value-added taxes (VATs); the second is to replace the various unsatisfactory state and local taxes imposed on business by a low-rate value-added tax levied on the basis of income (production, origin) rather than consumption (destination).
|
|---|
| Other form: | Print version: Bird, Richard M. (Richard Miller), 1938- Rethinking subnational taxes. [Washington, D.C.] : International Monetary Fund, Foreign Affairs Dept., ©1999
|
|---|
| Standard no.: | 10.5089/9781451903256.001
|
|---|
