Fiscal Federalism 2016
Making Decentralisation Work
Fiscal Federalism 2016 surveys recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible and easy-to read chapters provide insight: into growing spending and tax devolution; the fiscal constitutions of federal countries; how immovable property taxation is regaining its former significance; on the true spending power of sub central governments; on the mix between own tax resources and intergovernmental grants; and on the role of fiscal rules and good budget frameworks for sustainable debt management at the state and local level.
The personal income tax and the property tax tend to be alternatives to each other
Immovable property tax-to-GDP ratios set against income taxation of imputed rent, 2012
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