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National Taxation, Fiscal Federalism and Global Taxation

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  • Robin Boadway

Abstract

This paper considers lessons from the practice of fiscal federalism for guidance on new approaches to development finance. Despite the fact that inter-regional redistribution in a federation relies on a central government with strong fiscal powers, the form of that redistribution can be used as a benchmark for international development assistance financing. In a federation, finance for less-developed regions takes the form of equalizing transfers to sub-national governments.

Suggested Citation

  • Robin Boadway, 2003. "National Taxation, Fiscal Federalism and Global Taxation," WIDER Working Paper Series DP2003-87, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:dp2003-87
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    File URL: https://www.wider.unu.edu/sites/default/files/dp2003-087.pdf
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    References listed on IDEAS

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    Cited by:

    1. Agnar Sandmo, 2003. "Environmental Taxation and Revenue for Development," WIDER Working Paper Series DP2003-86, World Institute for Development Economic Research (UNU-WIDER).
    2. Duc Hong Vo, 2010. "The Economics Of Fiscal Decentralization," Journal of Economic Surveys, Wiley Blackwell, vol. 24(4), pages 657-679, September.
    3. Machiko Nissanke, 2003. "Revenue Potential of the Currency Transaction Tax for Development Finance: A Critical Appraisal," WIDER Working Paper Series DP2003-81, World Institute for Development Economic Research (UNU-WIDER).
    4. Alonso José Antonio, 2018. "Development Cooperation to Ensure that none be Left Behind," Journal of Globalization and Development, De Gruyter, vol. 9(2), pages 1-21, December.
    5. Auci, Sabrina & Castelli, Annalisa & Vignani, Donatella, 2011. "Local or national environmental spending in Italy: a stochastic frontier analysis," MPRA Paper 58621, University Library of Munich, Germany.
    6. Anthony Barnes Atkinson, 2003. "Innovative Sources for Development Finance: Over-Arching Issues," WIDER Working Paper Series DP2003-88, World Institute for Development Economic Research (UNU-WIDER).
    7. JoseÌ Antonio Alonso, 2018. "Development cooperation to ensure that none be left behind," CDP Background Papers 039, United Nations, Department of Economics and Social Affairs.

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