Rethinking subnational taxes : a new look at tax assignment /
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| Author / Creator: | Bird, Richard M. (Richard Miller), 1938- |
|---|---|
| Imprint: | [Washington, D.C.] : International Monetary Fund, Foreign Affairs Dept., ©1999. |
| Description: | 1 online resource (54 pages) |
| Language: | English |
| Series: | IMF working paper, 2227-8885 ; WP/99/165 IMF working paper ; WP/99/165. |
| Subject: | |
| Format: | E-Resource Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/12510540 |
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| 050 | 4 | |a HG3810 |b .I44 v.99, no.165 | |
| 100 | 1 | |a Bird, Richard M. |q (Richard Miller), |d 1938- |0 http://id.loc.gov/authorities/names/n50012174 | |
| 245 | 1 | 0 | |a Rethinking subnational taxes : |b a new look at tax assignment / |c prepared by Richard M. Bird. |
| 260 | |a [Washington, D.C.] : |b International Monetary Fund, Foreign Affairs Dept., |c ©1999. | ||
| 300 | |a 1 online resource (54 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IMF working paper, |x 2227-8885 ; |v WP/99/165 | |
| 504 | |a Includes bibliographical references (pages 43-54). | ||
| 506 | |3 Use copy |f Restrictions unspecified |2 star |5 MiAaHDL | ||
| 533 | |a Electronic reproduction. |b [Place of publication not identified] : |c HathiTrust Digital Library, |d 2010. |5 MiAaHDL | ||
| 538 | |a 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. |u http://purl.oclc.org/DLF/benchrepro0212 |5 MiAaHDL | ||
| 583 | 1 | |a digitized |c 2010 |h HathiTrust Digital Library |l committed to preserve |2 pda |5 MiAaHDL | |
| 588 | 0 | |a Print version record. | |
| 520 | 8 | |a Annotation |b 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). | |
| 546 | |a English. | ||
| 650 | 0 | |a Taxation |z Developing countries. | |
| 650 | 0 | |a Fiscal policy |z Developing countries. | |
| 650 | 0 | |a Value-added tax |z Developing countries. | |
| 650 | 0 | |a Local government |z Developing countries. | |
| 650 | 6 | |a Impôt |z Pays en voie de développement. | |
| 650 | 6 | |a Politique fiscale |z Pays en voie de développement. | |
| 650 | 6 | |a Taxe à la valeur ajoutée |z Pays en voie de développement. | |
| 650 | 6 | |a Administration locale |z Pays en voie de développement. | |
| 650 | 7 | |a Fiscal policy. |2 fast |0 (OCoLC)fst00925806 | |
| 650 | 7 | |a Local government. |2 fast |0 (OCoLC)fst01001300 | |
| 650 | 7 | |a Taxation. |2 fast |0 (OCoLC)fst01143876 | |
| 650 | 7 | |a Value-added tax. |2 fast |0 (OCoLC)fst01163890 | |
| 651 | 7 | |a Developing countries. |2 fast |0 (OCoLC)fst01242969 | |
| 655 | 4 | |a Electronic books. | |
| 710 | 2 | |a International Monetary Fund. |b Fiscal Affairs Department. |0 http://id.loc.gov/authorities/names/n81027435 | |
| 776 | 0 | 8 | |i Print version: |a Bird, Richard M. (Richard Miller), 1938- |t Rethinking subnational taxes. |d [Washington, D.C.] : International Monetary Fund, Foreign Affairs Dept., ©1999 |w (OCoLC)43208223 |
| 830 | 0 | |a IMF working paper ; |v WP/99/165. |0 http://id.loc.gov/authorities/names/no89010263 | |
| 856 | 4 | 0 | |u http://elibrary.imf.org/view/journals/001/1999/165/001.1999.issue-165-en.xml |y INTERNATIONAL MONETARY FUND |
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| 928 | |t Library of Congress classification |a HG3810.I44 v.99, no.165 |l Online |c UC-FullText |u http://elibrary.imf.org/view/journals/001/1999/165/001.1999.issue-165-en.xml |z INTERNATIONAL MONETARY FUND |g ebooks |i 12680642 | ||