Allocation of Taxing Powers

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In this Subject: Public Finance

Source: OECD Journal on Budgeting, Volume 6, Number 3, February 2007 , pp. 121-155(35)

Publisher: OECD - Organisation for Economic Co-operation and Development

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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.

Document Type: Review article

Publication date: 2007-02-01