Taxing Powers of State and Local Government
OECD Tax Policy Studies No. 1
|Language||English; Aussi disponible en français|
Published by the Organisation for Economic Co-operation and Development, 1999.
|Taxing Powers of State and Local Government is
the first volume in the new series OECD Tax Policy Studies. This issue assesses
and analyses the degree of control possessed by sub-central levels of
government in OECD countries. This book contains a description of fiscal
relations in 19 countries, and provides a set of detailed tables for each
country. These tables illustrate revenues split by level of sub-central
government, the four-digit OECD classification code for taxes, and the category
of tax autonomy, as defined by the OECDs framework.
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This page last modified: May 15, 2000
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