Explaining the Sub-National Tax-Grants Balance in OECD Countries:
Normative principles provide a relatively clear set of rules for the balance between grants and taxes (box 1 reviews the normative theory), but in practice a variety of types of tax-grant systems are observed in OECD countries, which do not all follow these rules. According to the theory, own-taxes...
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Paris
OECD Publishing
2010
|
| Schriftenreihe: | OECD Working Papers on Fiscal Federalism
|
| Schlagwörter: | |
| Links: | https://doi.org/10.1787/5k97b10s1lq4-en |
| Zusammenfassung: | Normative principles provide a relatively clear set of rules for the balance between grants and taxes (box 1 reviews the normative theory), but in practice a variety of types of tax-grant systems are observed in OECD countries, which do not all follow these rules. According to the theory, own-taxes should be the primary revenue source (technically for the last dollar of spending), while transfers should only be used as a supplementary revenue source to correct for externalities, act as an insurance buffer, or redistribute resources between regions (see OECD 2006a, 2006b). Besides, the theory wants tax bases for sub-national governments to be confined to immobile resources such as land and user fees. In practice, transfers often represent a large proportion of sub-national governments' revenues, and many countries use income taxes instead of property taxes at the sub-national level |
| Umfang: | 1 Online-Ressource (32 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/5k97b10s1lq4-en |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047931341 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220413s2010 xx o|||| 00||| eng d | ||
| 024 | 7 | |a 10.1787/5k97b10s1lq4-en |2 doi | |
| 035 | |a (ZDB-13-SOC)061322105 | ||
| 035 | |a (OCoLC)1312686718 | ||
| 035 | |a (DE-599)BVBBV047931341 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 100 | 1 | |a Charbit, Claire |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Explaining the Sub-National Tax-Grants Balance in OECD Countries |c Claire Charbit |
| 264 | 1 | |a Paris |b OECD Publishing |c 2010 | |
| 300 | |a 1 Online-Ressource (32 Seiten) |c 21 x 29.7cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Working Papers on Fiscal Federalism | |
| 520 | |a Normative principles provide a relatively clear set of rules for the balance between grants and taxes (box 1 reviews the normative theory), but in practice a variety of types of tax-grant systems are observed in OECD countries, which do not all follow these rules. According to the theory, own-taxes should be the primary revenue source (technically for the last dollar of spending), while transfers should only be used as a supplementary revenue source to correct for externalities, act as an insurance buffer, or redistribute resources between regions (see OECD 2006a, 2006b). Besides, the theory wants tax bases for sub-national governments to be confined to immobile resources such as land and user fees. In practice, transfers often represent a large proportion of sub-national governments' revenues, and many countries use income taxes instead of property taxes at the sub-national level | ||
| 650 | 4 | |a Taxation | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/5k97b10s1lq4-en |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033312834 | |
Datensatz im Suchindex
| DE-BY-OTHR_katkey | 6530702 |
|---|---|
| DE-BY-TUM_katkey | 2627704 |
| _version_ | 1831257600843317248 |
| adam_text | |
| any_adam_object | |
| author | Charbit, Claire |
| author_facet | Charbit, Claire |
| author_role | aut |
| author_sort | Charbit, Claire |
| author_variant | c c cc |
| building | Verbundindex |
| bvnumber | BV047931341 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)061322105 (OCoLC)1312686718 (DE-599)BVBBV047931341 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/5k97b10s1lq4-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV047931341</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2010 xx o|||| 00||| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/5k97b10s1lq4-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)061322105</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1312686718</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047931341</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Charbit, Claire</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Explaining the Sub-National Tax-Grants Balance in OECD Countries</subfield><subfield code="c">Claire Charbit</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2010</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (32 Seiten)</subfield><subfield code="c">21 x 29.7cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Working Papers on Fiscal Federalism</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Normative principles provide a relatively clear set of rules for the balance between grants and taxes (box 1 reviews the normative theory), but in practice a variety of types of tax-grant systems are observed in OECD countries, which do not all follow these rules. According to the theory, own-taxes should be the primary revenue source (technically for the last dollar of spending), while transfers should only be used as a supplementary revenue source to correct for externalities, act as an insurance buffer, or redistribute resources between regions (see OECD 2006a, 2006b). Besides, the theory wants tax bases for sub-national governments to be confined to immobile resources such as land and user fees. In practice, transfers often represent a large proportion of sub-national governments' revenues, and many countries use income taxes instead of property taxes at the sub-national level</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/5k97b10s1lq4-en</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033312834</subfield></datafield></record></collection> |
| id | DE-604.BV047931341 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-11T15:45:24Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033312834 |
| oclc_num | 1312686718 |
| open_access_boolean | 1 |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (32 Seiten) 21 x 29.7cm |
| psigel | ZDB-13-SOC |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Working Papers on Fiscal Federalism |
| spellingShingle | Charbit, Claire Explaining the Sub-National Tax-Grants Balance in OECD Countries Taxation |
| title | Explaining the Sub-National Tax-Grants Balance in OECD Countries |
| title_auth | Explaining the Sub-National Tax-Grants Balance in OECD Countries |
| title_exact_search | Explaining the Sub-National Tax-Grants Balance in OECD Countries |
| title_full | Explaining the Sub-National Tax-Grants Balance in OECD Countries Claire Charbit |
| title_fullStr | Explaining the Sub-National Tax-Grants Balance in OECD Countries Claire Charbit |
| title_full_unstemmed | Explaining the Sub-National Tax-Grants Balance in OECD Countries Claire Charbit |
| title_short | Explaining the Sub-National Tax-Grants Balance in OECD Countries |
| title_sort | explaining the sub national tax grants balance in oecd countries |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/5k97b10s1lq4-en |
| work_keys_str_mv | AT charbitclaire explainingthesubnationaltaxgrantsbalanceinoecdcountries |