Subnational taxes in developing countries: The way forward

Public Budgeting and Finance

Volumn 28, Issue 4, 2008, Pages 1-25

  Bahl, Roy ^a   Bird, Richard ^b  

^a GEORGIA STATE UNIVERSITY   (United States)

^b UNIVERSITY OF TORONTO   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 57649232839     PISSN: 02751100     EISSN: 15405850     Source Type: Journal    
DOI: 10.1111/j.1540-5850.2008.00914.x     Document Type: Article

References (17)

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2. Ronald Fisman and R. Gatti, "Decentralization and Corruption: Evidence across Countries,"Journal of Public Economics 83(2002): 325-345
3. Richard Bird and Edgard Rodriguez, "Decentralization and Poverty Alleviation: International Experience with Reference to the Philippines, "Public Administration and Development 19(1999): 199-219.
4. Mark Gallagher, "Benchmarking Tax Systems, "Public Administration and Development 25(2004): 125-144.
5. Chris Evans, "Studying the Studies: An Overview of Recent Research into Taxation Operating Costs, "eJournal of Tax Research 1, no. 1 (2003): 64-92.
6. Richard Bird and Michael Smart, "Intergovernmental Fiscal Transfers: International Lessons for Developing Countries, "World Development 30, no. 6 (2002): 899-912.
7. Remy Prudhomme, "Informal Local Taxation in Developing Countries, "Environment and Planning C: Government and Policy 10(1992): 1-17
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9. Charles McLure, "The Interstate Exporting of State and Local Taxes: Estimates for 1962, "National Tax Journal 20(1967): 49-77
10. Richard Bird and Eric Zolt, "Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries, "UCLA Law Review 52, no. 6(2005): 1627-1695.
11. Chin-Yun Kuo, Thomas McGirr, and Satya Poddar, "Measuring the Non-Neutralities of Sales and Excise Tax in Canada, "Canadian Tax Journal 36(1988): 655-670
12. Raymond Ring, "Consumers' Share and Producers' Share of the General Sales Tax, "National Tax Journal 52(1999): 81-92
13. Michael Keen and Ben Lockwood, "Is the VAT a Money Machine? "National Tax Journal 49, no. 4(2006): 905-928.
14. Richard Bird, Jack Mintz, and Thomas Wilson, "Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience, "National Tax Journal 49, no. 4 (2006): 889-903.
15. Charles McLure, "Implementing Subnational VATs on Internal Trade: The Compensating VAT (CVAT), "International Tax and Public Finance 7 (2000): 723-740.
16. Richard Bird, "A New Look at Local Business Taxes, "Tax Notes International 30, no. 7(2003): 695-711.
17. Charles McLure, "The Tax Assignment Problem: Ends, Means, and Constraints, "Australian Tax Forum 11(1994): 153-183.