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

Ter-Minassian, Teresa, editor.; International Monetary Fund, issuing body.; International Monetary Fund. Fiscal Affairs Department.
1997
HJ197 .F573 1997eb
Available Online
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Title
Fiscal federalism in theory and practice / Teresa Ter-Minassian, editor.
ISBN
9781455256761 (electronic bk.)
1455256765 (electronic bk.)
9781455289127
1455289124
1455263028
9781455263028
1283535815
9781283535816
9786613848260
6613848263
1557756635
9781557756633
Published
Washington [D.C.] : International Monetary Fund, 1997.
Copyright
©1997
Language
English
Language Note
English.
Description
1 online resource (xiii, 701 pages) : illustrations
Other Standard Identifiers
10.5089/9781455256761.071
Call Number
HJ197 .F573 1997eb
Distributor No.
MWT11414044
System Control No.
(OCoLC)793204117
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.
Note
Papers prepared by the staff of the International Monetary Fund's Fiscal Affairs Dept.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
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.
Access Note
Restrictions unspecified
Reproduction
Electronic reproduction. [Place of publication not identified] : HathiTrust Digital Library, 2010.
System Details Note
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)
Source of Description
Print version record.
Added Author
Ter-Minassian, Teresa, editor.
Added Corporate Author
International Monetary Fund, issuing body.
International Monetary Fund. Fiscal Affairs Department.
Available in Other Form
Print version: Fiscal federalism in theory and practice. Washington : International Monetary Fund, 1997
Linked Resources
https://emu.idm.oclc.org/login?url=https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=e000xna&AN=449469
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