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Author: Alice Valdesalici
Publisher: BRILL
ISBN: 9004340955
Category : Law
Languages : en
Pages : 409
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Book Description
Comparing Fiscal Federalism investigates intergovernmental financial relations and the current allocation of financial and fiscal powers in compound states from a comparative and interdisciplinary perspective. Theoretical approaches and case studies provide a comprehensive analysis of recent developments and emerging trends.
Author: Alice Valdesalici
Publisher: BRILL
ISBN: 9004340955
Category : Law
Languages : en
Pages : 409
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Book Description
Comparing Fiscal Federalism investigates intergovernmental financial relations and the current allocation of financial and fiscal powers in compound states from a comparative and interdisciplinary perspective. Theoretical approaches and case studies provide a comprehensive analysis of recent developments and emerging trends.
Author: Anwar Shah
Publisher: McGill-Queen's Press - MQUP
ISBN: 0773560440
Category : Political Science
Languages : en
Pages : 451
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Book Description
Contributors provide a fascinating account of how federal countries are confronting the traditional challenges of conflicts over division of fiscal powers while also coping with emerging challenges of globalization and citizen empowerment arising from the information revolution. They analyze how relationships and roles in different orders of government are being reshaped and show how local solutions inspired by global principles help strengthen government accountability and improve the quality of life for citizens.
Author: Reuven S. Avi-Yonah
Publisher: Kluwer Law International B.V.
ISBN: 9041159800
Category : Law
Languages : en
Pages : 370
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Book Description
Judicial review of taxation in the world’s two most economically significant multistate systems, the European Union and the United States, has exposed a remarkable divergence. Although there are important differences between the competences of the two tribunals, the fact remains that the European Court of Justice has been much more aggressive in striking down Member State income tax rules than has the United States Supreme Court in comparable cases. This book – the only full-scale comparative analysis of the tax jurisprudence of the two judicial systems, now in an updated second edition – asks: Why this divergence? And what can the two tribunals learn from each other about adjudicating issues that arise from the interaction of tax regimes in the context of a single market? Among the contributory issues and topics covered are the following: – conceptions of sovereignty and federalism; – discrimination in direct tax matters as an obstacle to a meaningful single market; – allocation of taxation competences; – nonresident versus resident taxation; – double burdens on cross-border economic activity; – retroactive recovery of unlawful state aid in the European Union; – role of competition law; – the revenue interests of states; – levels of corporate taxation; – the OECD Model’s nondiscrimination rules; and – the preliminary interpretation mechanism of the Court of Justice. An insightful and penetrating analysis of a topic of material importance to governments, tax policy makers, and tax lawyers on both sides of the Atlantic, this book clearly explains how the Supreme Court and the Court of Justice continue to struggle with the conflict between generally accepted tax principles and the effective prevention of discriminatory treatment of taxpayers. All tax professionals concerned with the interaction of sovereignty, tax assignment, legislation, and judicial decisions in tax law will benefit greatly from its clearsighted and comprehensive treatment, as well as from its perspectives on the practical implications of each tribunal’s decision making.
Author: George Anderson
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: George Anderson
Publisher: Oxford University Press, USA
ISBN:
Category : Business & Economics
Languages : en
Pages : 108
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Book Description
Fiscal Federalism: A Comparative Introduction is a concise introduction to the ways in which the world's federations manage their finances. Topics covered include the distribution of taxation powers among different levels of government; regional equalization schemes; authority over natural resource revenues; and the impact of federal systems of government on pension, welfare, and income assistance programs.
Author: J. S. H. Hunter
Publisher: Canberra : Australian National University Press
ISBN:
Category : Political Science
Languages : en
Pages : 292
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Book Description
Author: Gianluigi Bizioli
Publisher: IBFD
ISBN: 908722110X
Category : Finance, Public
Languages : en
Pages : 797
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Book Description
This book examines the extreme complexity and the evolution of taxing authority towards a progressive increase in the local governments’ taxing powers. - IBFD website
Author: Bernhard Seidel
Publisher:
ISBN:
Category : Föderalismus
Languages : en
Pages : 64
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Book Description
Author: Jonathan Rodden
Publisher: Cambridge University Press
ISBN: 0521842697
Category : Business & Economics
Languages : en
Pages : 335
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Book Description
As new federations take shape and old ones are revived around the world, a difficult challenge is to create incentives for fiscal discipline. By combining theory, quantitative analysis, and historical and contemporary case studies, this book lays out the first systematic explanation of why decentralized countries have had dramatically different fiscal experiences. It provides insights into current policy debates from Latin America to the European Union, and a new perspective on a tension between the promise and peril of federalism that has characterized the literature since The Federalist Papers.
Author: Thomas O. Hueglin
Publisher: University of Toronto Press
ISBN: 144260722X
Category : Political Science
Languages : en
Pages : 409
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Book Description
Comparative Federalism: A Systematic Inquiry, Second Edition is a uniquely comprehensive, analytic, and genuinely comparative introduction to the principles and practices, as well as the institutional compromises, of federalism. Hueglin and Fenna draw from their diverse research on federal systems to focus on four main models--America, Canada, Germany, and the European Union--but also to range widely over other cases. At the heart of the book is careful analysis of the relationship between constitutional design and amendment, fiscal relations, institutional structures, intergovernmental relations, and judicial review. Such analysis serves the dual role of helping the reader understand federalism and providing a comparative framework from which to assess the record of federal systems. The second edition has been extensively revised and updated, taking into account new developments in federal systems and incorporating insights from the growing body of literature in the field. It includes two new chapters, "Fiscal Federalism" and "The Limits of Federalism."
