Fiscal federalism : a comparative introduction

著者

    • Anderson, George

書誌事項

Fiscal federalism : a comparative introduction

George Anderson

Oxford University Press, 2010

  • : pbk

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注記

Includes bibliographical references (p. [92]-93) and index

内容説明・目次

内容説明

Fiscal Federalism: A Comparative Introduction is a concise introduction to the ways in which the world's federations manage their finances. Topics covered include the distribution of taxation powers among different levels of government; regional equalization schemes; authority over natural resource revenues; and the impact of federal systems of government on pension, welfare, and income assistance programs. The book targets second-, third-, and fourth-year courses in Federalism and Comparative Politics at the university level, and will also be useful for practitioners and civil servants.

目次

  • Preface and Acknowledgements
  • 1. An Overview of Fiscal Federalism
  • 1.1 Political federalism
  • 1.2 Fiscal federalism
  • 1.3 Institutional variety of federalism
  • 1.4 Fiscal arrangements and flexibility
  • 1.5 Evaluation of federal fiscal regimes
  • 2. Expenditure Responsibilities
  • 2.1 Expenditure patterns in governments
  • 2.2 Principles of expenditure assignment
  • 2.3 Integrated or dualist federal systems
  • 2.4 Spending power
  • 2.5 Distribution of expenditure responsibilities
  • 2.6 Mandates: Funded and unfunded
  • 3. The Structure of Tax Regimes
  • 3.1 Own-source, shared, and transferred revenues
  • 3.2 Devolved versus centralized revenue raising
  • 3.3 Assigning individual revenue sources
  • 3.4 Concurrent tax bases and tax room
  • 3.5 Tax competition
  • 3.6 Tax harmonization
  • 3.7 Tax administration
  • 4. The Allocation of Specific Tax and Revenue Sources
  • 4.1 Types and value of revenue sources
  • 4.2 Personal income taxes
  • 4.3 Corporate income taxes
  • 4.4 Sales, value-added, and turnover taxes
  • 4.5 Social insurance contributions and payroll taxes
  • 4.6 Property taxes
  • 4.7 Natural resource revenues
  • 4.8 Licences and user charges
  • 4.9 Other revenue sources
  • 5. Intergovernmental Revenue Sharing and Transfers
  • 5.1 The roles of revenue sharing and transfers
  • 5.2 Legal provisions governing revenue sharing and transfers
  • 5.3 Tax sharing versus fiscal transfers
  • 5.4 Tax-sharing criteria
  • 5.5 Sharing natural resource revenues
  • 5.6 Conditional versus unconditional transfers
  • 5.7 Horizontal fiscal inequalities
  • 5.8 Equalization programs
  • 5.9 Transfers to local governments
  • 6. Economic Management in Federations
  • 6.1 Fiscal federalism and macroeconomic management
  • 6.2 Central banks and monetary policy
  • 6.3 Fiscal policy coordination and stabilization
  • 6.4 Debt management and fiscal responsibility laws
  • 6.5 Microeconomic policy
  • 6.6 Regional development
  • 7. Institutional Arrangements and Issues
  • 7.1 Fiscal forums and advisory commissions
  • 7.2 Courts and dispute resolution
  • 7.3 Asymmetric arrangements
  • 7.4 Capitals, territories, and aboriginal peoples
  • 7.5 Government enterprises
  • 7.6 Corruption
  • 7.7 Conclusion

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