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• W127389742 abstract "The aim of the paper is to review the economic theory of tax assignment across levels of government and the international experience in the use of direct taxes – personal income taxes and taxes on profits and on business value added – for fiscal decentralization. We highlight that as for other options of local taxation there are merits but also drawbacks in the use of direct taxes as a source of financing for sub-central governments and so the final choice about their use or not is a matter of judgment and depends on the political priority to be attached to different objectives, such as efficiency, equity, accountability, tax competition, administrative feasibility and revenue adequacy." @default.
• W127389742 created "2016-06-24" @default.
• W127389742 creator A5002928305 @default.
• W127389742 date "2012-09-01" @default.
• W127389742 modified "2023-09-27" @default.
• W127389742 title "The role of direct taxes in fiscal decentralization" @default.
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• W127389742 hasPublicationYear "2012" @default.
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