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Options for revenue-sharing arrangements in federations

In: The Ecology of Tax Systems

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Summary: Fiscal federalism, or fiscal decentralization, can have significant implications for taxation. It is one of the factors that determines the ecology of taxation. Some aspects of decentralization that are important for taxation are discussed in the chapter. The chapter discusses also various options for tax sharing arrangements and conditions that make fiscal federalism more or less desirable.

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  • ., 2018. "Options for revenue-sharing arrangements in federations," Chapters, in: The Ecology of Tax Systems, chapter 11, pages 140-164, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:18199_11
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    Economics and Finance;

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