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Public finance --- Intergovernmental fiscal relations. --- Taxation --- Relations fiscales intergouvernementales --- Droit fiscal --- Law and legislation --- Administration centrale --- Central government --- Finances publiques --- public finance --- Politique financière --- Financial policies --- Étude de cas --- case studies --- Germany --- Belgium --- Canada --- Switzerland --- 351.713 --- 342.24 --- 336.2 --- 323.173 --- 336.27 --- fiscalite --- taxation --- federalisme --- organisation de l'etat --- BE / Belgium - België - Belgique --- CA / Canada --- CH / Switzerland - Zwitserland - Suisse --- DE / Germany - Duitsland - Allemagne --- 321.68 --- 336.00 --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Federalisme --- fiscaliteit - belastingen - retributies - belastinghervorming --- belastingssysteem --- fiscaliteit --- aanslag --- staatsorganisatie --- Federalisme. --- Organisatie van de overheidsfinanciën. Overheidsuitgaven en -inkomsten: algemeenheden --- Intergovernmental fiscal relations--Belgium. --- 342.24 Federalisme --- 351.713 Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2} --- Intergovernmental fiscal relations --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- Federal government --- Finance, Public --- Local finance
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This book provides a comprehensive account of the principles and practices of fiscal federalism based on the currently accepted theoretical framework and best practices. The traditional topics of assignment of responsibilities, intergovernmental fiscal arrangements, fiscal competition, and grants are covered in a unified framework with reference to actual practices followed in federations around the world. Special issues such as local government and the implications of natural resource issues are considered along with emerging issues such as governance, corruption, and the effect of globalization and the information revolution on the nation state. The treatment is non-technical and suitable for a wide variety of audiences, including scholars, instructors, students, policy advisors, and practitioners.
Public finance --- Intergovernmental fiscal relations --- Fiscal policy --- Decentralization in government --- Revenue sharing --- AA / International- internationaal --- 321.68 --- 336.50 --- 336.00 --- staatstheorie --- overheidsbestuur --- financiën, gewesten --- financiën, gemeenschappen --- fiscaliteit --- 321 --- Federalisme. --- Provinciale en gemeentelijke financiën: algemeenheden. --- Organisatie van de overheidsfinanciën. Overheidsuitgaven en -inkomsten: algemeenheden --- Politieke organisatie. Staten als politieke machten. Regeringsvormen --- 321 Politieke organisatie. Staten als politieke machten. Regeringsvormen --- Federal-state program swaps --- State-federal program swaps --- Tax sharing --- Turnback of federal programs to states --- Intergovernmental tax relations --- Urban policy --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- Federal government --- Finance, Public --- Local finance --- Tax policy --- Taxation --- Economic policy --- Centralization in government --- Devolution in government --- Government centralization --- Government decentralization --- Government devolution --- Political science --- Central-local government relations --- Local government --- Public administration --- Federalisme --- Provinciale en gemeentelijke financiën: algemeenheden --- Law and legislation --- Government policy --- Intergovernmental fiscal relations. --- Fiscal policy. --- Decentralization in government. --- Revenue sharing. --- 439 Fiscaal recht --- Business, Economy and Management --- Economics
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As new federations take shape and old ones are revived around the world, a difficult challenge is to create incentives for fiscal discipline. A key question is whether a politically-motivated central government can credibly commit not to bail out subnational governments in times of crisis if it funds most of their expenditures. The center can commit when subnational governments retain significant tax autonomy, as in the United States. Or if the center dominates taxation, it can tightly regulate borrowing, as in many unitary systems. In a third group of countries including Brazil and Germany, the center can neither commit to a system of market-based discipline nor gain a monopoly over borrowing. By combining theory, quantitative analysis, and historical and contemporary case studies, this book explains why different countries have had dramatically different experiences with subnational fiscal discipline.
Relations fiscales intergouvernementales --- 336.2 --- Belastingsakkoorden. Belastingswezen --- Central-local government relations. --- Intergovernmental fiscal relations. --- Revenue sharing. --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Central-local government relations --- Intergovernmental fiscal relations --- Revenue sharing --- Federal-state program swaps --- State-federal program swaps --- Tax sharing --- Turnback of federal programs to states --- Intergovernmental tax relations --- Urban policy --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- Federal government --- Finance, Public --- Local finance --- Center-periphery government relations --- Local-central government relations --- Local government-central government relations --- Political science --- Decentralization in government --- Law and legislation --- Relations fiscales intergouvernementales. --- Social Sciences --- Political Science
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Introduction/Inleiding.- 1. Fédéralisme et partage des compétences fiscales/Federalisme en verdeling van de fiscale bevoegdheden.- 2. Fédéralisme et organisation de la sécurité sociale/Federalisme en organisatie van de sociale zekerheid.- 3. Fédéralisme et solidarité financière/Federalisme en financiële solidariteit.- 4. Fédéralisme coopératif et architecture institutionnelle/Coöperatief federalisme en institutionele vorming.- 5. Table ronde politique/Politieke rondetafel.- 6. Annexe/Bijlage: Accord du Lambermont/Lambermont-akkoord
Intergovernmental fiscal relations --- Belgique ; politique --- België ; politiek --- Staatshervorming 342.4.011.8STA --- 342.4.04 <493> --- 323.172 <493> --- 310 Staatsinrichting. Belgie --- 323.173 --- federalisme --- solidarite --- Grondwetsherziening. Staatshervorming--België --- Autonomie. Federalisme. Regionale autonomiebeweging. Regionalisme. Taalstrijd--België --- 323.172 <493> Autonomie. Federalisme. Regionale autonomiebeweging. Regionalisme. Taalstrijd--België --- 342.4.04 <493> Grondwetsherziening. Staatshervorming--België --- 336.2 --- 368.4 --- 342.24 <493> --- belgique --- finances --- fiscalite --- securite sociale --- #SBIB:023.IO --- #SBIB:044.HIVA --- #SBIB:323H520 --- #SBIB:35H6019 --- 321.68 --- 336.00 --- 368.40 --- BE / Belgium - België - Belgique --- Belgique België --- Fédéralisme Federalisme --- Finances Financiën --- Fiscalité Belastingwezen --- Institutions (Etat) Instellingen (Staat) --- Sécurité sociale Sociale zekerheid --- 342.24 <493> Federalisme--België --- Federalisme--België --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- Federal government --- Finance, Public --- Local finance --- fiscaliteit - belastingen - retributies - belastinghervorming --- sociale zekerheid - sociale verzekering --- belgie --- financien --- fiscaliteit --- sociale zekerheid --- solidariteit --- Politieke processen in het Belgisch bestel --- Bestuur en beleid: nationale en regionale studies: België --- Federalisme --- Organisatie van de overheidsfinanciën. Overheidsuitgaven en -inkomsten: algemeenheden --- Sociale voorzorg en verzekeringen. Sociale zekerheid: algemeenheden --- Law and legislation --- Internal politics --- anno 2000-2099 --- Belgium --- Fédéralisme --- Comparative studies --- Etudes comparatives --- Intergovernmental fiscal relations - Belgium. --- Intergovernmental fiscal relations - Case studies.
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We often think of fiscal decisions as being made by a single government, but in the United States the reality is that an astounding number of entities have the power to tax and spend. State, local, and federal governments all play crucial roles in the U.S. fiscal system, and the interrelation has been the source of continuing controversy. This fact is the focus of the seven papers and commentaries presented in this volume, the result of a conference sponsored by the NBER. The contributors use various quantitative tools to study policy issues, obtaining results that will interest policymakers and researchers working in the areas of taxation and public finance. The first three papers study the distribution of power and responsibilities among the various levels of government. John Joseph Wallis and Wallace E. Oates look at the extend and evolution of decentralization in the state and local sector; Robert P. Inman examines the growth of federal grants and the structure of congressional decision making; and Jeffrey S. Zax investigates the effects of the number of government jurisdictions on aggregate local public debt and expenditures. The next three papers look at the deductibility of state and local taxes on federal tax returns. Using an econometric analysis, Douglas Holtz-Eakin and Harvey S. Rosen examine the effects of deductibility on revenue sources and level of expenditures. Lawrence B. Lindsey looks at how deductibility affects the level and type of taxation. George R. Zodrow uses a two-sector general equilibrium model to investigate revenue effects of deductibility. Finally, Charles R. Hulten and Robert M. Schwab analyze the problem of developing an accurate estimate of income for the state and local sector, finding that conventional accounting procedures have underestimated the income generated by a startling
Public finance --- United States --- Intergovernmental fiscal relations --- -336.2 (73) --- AA / International- internationaal --- US / United States of America - USA - Verenigde Staten - Etats Unis --- 321.68 --- 336.61 --- 336.53 --- Papers presented at a conference held at Halloran House in New York City, 10-11 April 1987. --- NBB congres --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- Federal government --- Finance, Public --- Local finance --- Belastingsakkoorden. Belastingswezen--Verenigde Staten van Amerika. VSA. USA --- Federalisme. --- Financieel beleid. --- Financiële betrekkingen tussen het rijk, de provincies en de gemeenten. --- Law and legislation --- 336.2 (73) Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Verenigde Staten van Amerika. VSA. USA --- 336.2 (73) Belastingsakkoorden. Belastingswezen--Verenigde Staten van Amerika. VSA. USA --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Verenigde Staten van Amerika. VSA. USA --- Papers presented at a conference held at Halloran House in New York City, 10-11 April 1987 --- 336.2 (73) --- Congresses --- Federalisme --- Financiële betrekkingen tussen het rijk, de provincies en de gemeenten --- Financieel beleid --- Fiscal policies --- E-books --- policy, taxation, public finance, decentralization, power, government, local, state, federal grants, congress, debt, revenue, expenditure, equilibrium model, deductibility, intergovernmental fiscal relations, municipal budget, economics, economy, taxes, income, spending, administration, nonfiction, funding, legislation, assistance. --- United States of America
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Colloques --- Colloquia --- Communautés et Régions --- Finances publiques --- Gemeenschappen en Gewesten --- Openbare financiën --- -Staatshervorming 342.4.011.8STA --- Gemeenschappen / Gewesten 353 --- finances publiques communautes et regions --- 336.53 --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- openbare financien gemeenschappen en gewesten --- Financiële betrekkingen tussen het rijk, de provincies en de gemeenten. --- Intergovernmental fiscal relations --- Regionalism --- Social security --- belgique --- congres --- federalisme --- politique fiscale --- securite sociale --- 321.68 --- 334.151.4 --- 336.50 --- 342.55 --- BE / Belgium - België - Belgique --- Belastingen 336.2 --- Federalisme 323.173 --- Financiering 658.147 --- #SERV: inv. Leuven --- Staatshervorming 342.4.011.8STA --- Federal government --- Finance, Public --- Local finance --- Insurance, Social --- Insurance, State and compulsory --- Social insurance --- Insurance --- Income maintenance programs --- Human geography --- Nationalism --- Interregionalism --- Congresses --- belgie --- congressen --- fiscaal beleid --- sociale zekerheid --- Federalisme --- EG : regionaal beleid. Europees Fonds voor Regionale Ontwikkeling --- Provinciale en gemeentelijke financiën: algemeenheden --- Financiële betrekkingen tussen het rijk, de provincies en de gemeenten --- Federale en regionale machten --- Law and legislation --- Public finance --- Belgium --- Finances locales --- Fédéralisme --- Sécurité sociale --- Congrès --- Finance [Public ] --- Congresses. --- 330.191.4 --- 336.2 --- 336 --- P493W --- regionale economie - gewestelijke economie - economische decentralisatie --- fiscaliteit - belastingen - retributies - belastinghervorming --- financiën - openbare geldmiddelen - staatsfinanciën - overheidsfinanciën --- Wallonië --- Intergovernmental fiscal relations - Belgium - Congresses --- Social security - Belgium - Congresses --- Regionalism - Belgium - Congresses
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Présentation générale.- 1. Y a-t-il une alternative au dualisme des solidarités? L'exemple des soins de santé.- 2. La péréquation financière, analyse de quatre pays.- 3. repenser la solidarité entre les Régions.- 4. Les finances de la Belgique fédérale.- 5. Inégalités et apuvreté, mesures et déterminants.- 6. La solidarité fiscale et parafiscale en Belgique.- 7. les perspectives budgétaires, des entités francophones.- 8. Sécurité sociale et solidarité interrégionale.- 9. Redistribution entre les générations, entre les Régions.
353.9.072 <493> --- 332.1 --- 332.1 <493> --- 353.9.076 --- 132 Sociale zekerheid --- 431 Financiering gemeenschappen en gewesten --- 332.1 Regionale economie. Territoriale economie. Territoriale structuur van de economie. Economische gebieden en zones. Regionale spreiding van de produktiefactoren. Standplaatsspreiding --- Regionale economie. Territoriale economie. Territoriale structuur van de economie. Economische gebieden en zones. Regionale spreiding van de produktiefactoren. Standplaatsspreiding --- 353.9.072 <493> Onderlinge verhouding van de besturen van gewesten, gemeenschappen--België --- Onderlinge verhouding van de besturen van gewesten, gemeenschappen--België --- Revenue sharing --- Partage fiscal --- politique budgetaire --- finances publiques pouvoirs regionaux --- 336.53 --- begrotingsbeleid --- openbare financien regionale overheden --- Financiële betrekkingen tussen het rijk, de provincies en de gemeenten. --- Intergovernmental fiscal relations --- Local finance --- Regional economic disparities --- Differentiations, Regional economic --- Disparities, Regional economic --- Economic disparities, Regional --- Imbalances, Regional economic --- Unequal economic development --- Variations, Regional economic --- Economic zoning --- Regional disparities --- Regional economics --- Regional planning --- County finance --- Finance, Local --- Township finance --- Finance, Public --- Grants-in-aid --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- Federal government --- Law and legislation --- Relations fiscales intergouvernementales --- Finances locales --- Disparités régionales --- 323.173 --- belgique --- communautes et regions --- demographie --- depenses de la securite sociale --- international --- revenus --- 321.68 --- 336.024 --- 368.40 --- BE / Belgium - België - Belgique --- BX / Brussels - Brussel - Bruxelles --- VL / Flanders - Vlaams Gewest - Région Flamande --- WA / Wallonia - Région Wallonne - Waals Gewest --- federalisme --- belgie --- gemeenschappen en gewesten --- demografie --- socialezekerheidsuitgaven --- internationaal --- inkomens --- Federalisme --- Sociale begroting, rekeningen en uitgaven. Gezondheid --- Financiële betrekkingen tussen het rijk, de provincies en de gemeenten --- Sociale voorzorg en verzekeringen. Sociale zekerheid: algemeenheden --- Économie politique --- Economics --- Économie politique. --- Intergovernmental fiscal relations - Belgium --- Local finance - Belgium --- Regional economic disparities - Belgium --- Économie politique. --- Gemeenschappen en Gewesten --- Openbare financiën --- België --- Overheidsbeleid
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This Festschrift celebrates the 75th birthday of Prof. Dr Jörg Manfred Mössner. The contributions from 35 renowned tax experts in this volume show how the practical problems in European and international tax law are of constantly growing significance in a globalizing world. The issue of tax avoidance by multinationals has become one of the main topics in international politics and taxation, as can be seen when contemplating the current efforts on base erosion and profit shifting and the international advance on a thorough exchange of information
Tax law --- Europe --- United States --- E-books --- Fraude fiscale --- Paradis fiscaux --- Blanchiment de l'argent --- Lutte contre --- paradis fiscaux --- BPB1508 --- Évasion fiscale --- skatteunddragelse --- избягване на данъци --- φοροαποφυγή --- evaziune fiscală --- adókikerülés --- nodokļa apiešana --- vyhýbanie sa daňovej povinnosti --- maksustamise vältimine --- veronkierto --- belastingvlucht --- skatteflykt --- vyhýbání se daním --- izbjegavanje plaćanja poreza --- tax avoidance --- evazion fiskal --- evasione fiscale --- избегавање плаћања пореза --- evasión fiscal --- evasão fiscal --- избегнување данок --- izogibanje plačilu davka --- uchylanie się od podatku --- evitar tat-taxxa --- Steuerausweichung --- mokesčių vengimas --- skatteparadis --- Steuerflucht --- Steuervermeidung --- elusione fiscale --- Steueroase --- evasión tributaria --- veroparatiisi --- belastingontduiking --- paraíso fiscal --- skatteflugt --- lucha contra la evasión fiscal --- luta contra a evasão fiscal --- porezni raj --- daňový ráj --- kamp mot skatteflykt --- adóparadicsom --- даночна оаза --- zonë ekonomike pa tatime --- Steuerevasion --- Bekämpfung der Steuerflucht --- bestrijding van belastingontduiking --- Steuerparadies --- Steuerumgehung --- maksuoaas --- mokesčių sumažinimas --- privilegovaný daňový systém --- paradis fiscal --- porezno utočište --- даночен рај --- daňová oáza --- mokesčių mokėtojų prieglauda --- bekæmpelse af skatteunddragelse --- плаќање помалку данок --- norme antievasione --- φορολογικός παράδεισος --- lutte contre l'évasion fiscale --- daňový raj --- tax haven --- одбегнување на плаќање данок --- lotta all'evasione fiscale --- fuga ao fisco --- belastingparadijs --- evasión de impuestos --- paradiso fiscale --- belastingparadijzen --- Tax havens --- Control --- European Union countries --- Taxation --- Money laundering --- Intergovernmental fiscal relations --- Tax evasion (International law) --- Comparative law --- Droit fiscal --- Relations fiscales intergouvernementales --- Fraude fiscale (Droit international) --- Droit comparé --- Law and legislation --- Prevention --- Prévention --- EPUB-ALPHA-É EPUB-LIV-FT LIVDROIT STRADA-B --- seachaint cánach --- États-Unis --- Évasion fiscale
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