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Title Fiscal federalism in theory and practice / Teresa Ter-Minassian, editor.

Publication Info. Washington [D.C.] : International Monetary Fund, 1997.
©1997

Item Status

Description 1 online resource (xiii, 701 pages) : illustrations
Physical Medium polychrome
Description text file
Note Papers prepared by the staff of the International Monetary Fund's Fiscal Affairs Dept.
Bibliography Includes bibliographical references.
Contents Intergovernmental fiscal relations in a macroeconomic perspective : an overview / Teresa Ter-Minassian -- Assigning expenditure responsibilities / Ehtisham Ahmad, Daniel Hewitt, and Edgardo Ruggiero -- Tax Assignment / John Norregaard -- Intergovernmental transfers / Ehtisham Ahmad and Jon Craig -- Tax administration / Charles L. Vehorn and Ehtisham Ahmad -- Budgetary and financial management / Barry Potter -- Control of subnational government borrowing / Teresa Ter-Minassian and Jon Craig -- Australia / Jon Craig -- Canada / Russell Krelove, Janet G. Stotsky, and Charles L. Vehorn -- Germany / Paul Bernd Spahn and Wolfgang Föttinger -- Italy / Nicoletta Emiliani, Sergio Lugaresi, and Edgardo Ruggiero -- Japan / Dubravko Mihaljek -- Switzerland / Paul Bernd Spahn -- United Kingdom / Barry Potter -- United States / Janet G. Stotsky and Emil M. Sunley -- Argentina / Gerd Schwartz and Claire Liuksila -- Bolivia / G.A. Mackenzie and José-Luís Ruiz -- Brazil / Teresa Ter-Minassian -- Colombia / Ehtisham Ahmad and Katherine Baer -- Ethiopia / Giorgio Brosio and Sanjeev Gupta -- India / Richard Hemming, Neven Mates, and Barry Potter -- Korea / Ke-young Chu and John Norregaard -- Mexico / Juan Amieva-Huerta -- Nigeria / Michael Mered -- Bulgaria / Z̆eljko Bogetić -- China / Ehtisham Ahmad -- Hungary / Mark Lutz [and others] -- Russian Federation / Jon Craig, John Norregaard, and George Tsibouris.
Summary The literature on intergovernmental fiscal relations has been expanding rapidly in recent years, in line with a growing worldwide trend toward fiscal decentralization. This book is intended to contribute to the evolving body of knowledge by providing an overview of the current thinking in the literature on these issues (the theory of fiscal federalism) and the current status of intergovernmental fiscal relations in a broad range of industrial, developing, and transition economies (thepractice of fiscal federalism). As a reflection of the IMF's focus on macroeconomic issues, the book emphasized the macroeconomic dimensions of intergovernmental fiscal relations, an area that until recently had been relatively neglected in the fiscal federalism literature.
Access Use copy Restrictions unspecified MiAaHDL
Reproduction Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010. MiAaHDL
System Details Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL
Processing Action digitized 2010 HathiTrust Digital Library committed to preserve MiAaHDL
Local Note eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America
Subject Intergovernmental fiscal relations.
Intergovernmental fiscal relations.
Revenue sharing.
Revenue sharing.
Intergovernmental fiscal relations -- Case studies.
Revenue sharing -- Case studies.
Genre/Form Case studies.
Electronic books.
Case studies.
Added Author Ter-Minassian, Teresa, editor.
International Monetary Fund, issuing body.
International Monetary Fund. Fiscal Affairs Department.
Other Form: Print version: Fiscal federalism in theory and practice. Washington : International Monetary Fund, 1997 1557756635 (DLC) 97206426 (OCoLC)37686221
ISBN 9781455256761 (electronic book)
1455256765 (electronic book)
1557756635
9781557756633