The Resource Tax aspects of fiscal federalism : a comparative analysis, edited by G. Bizioli and C. Sacchetto

Tax aspects of fiscal federalism : a comparative analysis, edited by G. Bizioli and C. Sacchetto

Label
Tax aspects of fiscal federalism : a comparative analysis
Title
Tax aspects of fiscal federalism
Title remainder
a comparative analysis
Statement of responsibility
edited by G. Bizioli and C. Sacchetto
Contributor
Subject
Language
eng
Summary
"If we look back at the beginning of the 20th century, a survey of the forms of state (or of government) proves to be quite simplified. The French Revolution and the American War of Independence begot, respectively, the unitary state and the federal government which are, to a great extent, different ways of constituting the indissoluble base of any government, i.e. the relationship between authority and liberty. Needless to say, these outcomes are the effect of various historical, social and economic traditions. If we shift our attention to nowadays, the image has changed completely. The dichotomy between unity and federalism has been upset by regional forms of state (or of government) and new regional supranational actors have appeared on the scene. The new framework is, thus, fragmentary and not always clear ... There is no doubt that this evolution has involved - and probably has been influenced by - the financial relationships between the centre and the local tiers of government. Since taxation was considered a quality of sovereignty, only the (original) sovereign bodies could exercise the power to tax. Once again, it is easy to grasp how simplified the original framework was. In particular, the problem of the allocation of financial resources among the different levels of government was an issue exclusive to federal governments insofar as the (member) states retained (original) sovereignty ... The coming of the regional states and the European Union has questioned these conclusions and led back to the discussion over the allocation of the authority to tax to the origins. In other words, fiscal federalism is, nowadays, also a matter involving unitary (and regional) states. This book claims to tackle this evolution although, like any other scientific instrument, it does not aim to give solutions but, on the contrary, to try to systemize the issue and raise questions ... fiscal federalism is one of the solutions to the organization of polity."--Foreword
Member of
Cataloging source
AU@
http://bibfra.me/vocab/lite/collectionName
IBFD online books
Index
no index present
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • Bizioli, Gianluigi
  • Sacchetto, Claudio
  • International Bureau of Fiscal Documentation
http://library.link/vocab/subjectName
  • Fiscal policy
  • Taxation
  • Decentralization in government
  • Regionalism (International organization)
Label
Tax aspects of fiscal federalism : a comparative analysis, edited by G. Bizioli and C. Sacchetto
Instantiates
Publication
Copyright
Note
Part of IBFD
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Dimensions
unknown
Extent
1 online resource (770 pages)
Form of item
online
Governing access note
Restricted to users at subscribing institutions
Media category
computer
Media MARC source
rdamedia
Media type code
c
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)792757290
System details
Mode of access: World Wide Web
Label
Tax aspects of fiscal federalism : a comparative analysis, edited by G. Bizioli and C. Sacchetto
Publication
Copyright
Note
Part of IBFD
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Dimensions
unknown
Extent
1 online resource (770 pages)
Form of item
online
Governing access note
Restricted to users at subscribing institutions
Media category
computer
Media MARC source
rdamedia
Media type code
c
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)792757290
System details
Mode of access: World Wide Web

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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