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Allocation of Taxing Powers

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  • David King

Abstract

Sub-central taxes are needed because sub-central governments spend large sums. This article discusses some key issues in sub-central taxation from an economist’s perspective, including the scale and role of sub-central governments, their main revenue sources, and questions of equity, tax sharing, economic management and accountability. A more detailed discussion explores the relative shares of domestic taxes and business taxes.

Suggested Citation

  • David King, 2007. "Allocation of Taxing Powers," OECD Journal on Budgeting, OECD Publishing, vol. 6(3), pages 1-33.
    • Handle: RePEc:oec:govkaa:5l4w3866z96b
    DOI: 10.1787/budget-v6-art18-en
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    Cited by:

    1. Lyudmil Naydenov, 2019. "Personal And Corporate Income Taxes As Sources Of Local Revenues - Opportunities And Challenges," Economics 21, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 17-33.
    2. Milan Jílek, 2015. "Factors of Tax Decentralization in OECD-Europe Countries," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2015(2), pages 33-49.

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