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This volume provides a multidisciplinary examination of fiscal federalism in Canada and points to ways in which it can be improved.

Intergovernmental fiscal relations

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In this book, nineteen experts examine topics ranging from constitutional reform and debt fatigue to fiscal rules and zero-based budgeting. Together, these contributions inform a multifaceted, nuanced argument for the need to formalize spending restraint and redefine state debt to include unfunded liabilities.

Finance, Public --- Intergovernmental fiscal relations --- Local finance --- State governments --- States.

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"State and Local Public Finance provides a comprehensive and sophisticated analysis of state and local government public finance practices and issues, using the basic tools of economics. This fifth edition maintains its focus on key local services such as education, healthcare and transportation, and brings in new coverage of land use and housing, applications from behavioural economics, and more international comparisons. This textbook provides an examination and analysis of public finance practices and problems in a federal fiscal system, focusing on the fiscal behaviour and policies of state and local governments. Modern economic theory is applied to examine the way key institutions are used to produce and finance services, and to provide evaluation of alternative policies. This stalwart text will continue to be invaluable reading for those who study public finance, local government finance, urban economics, public policy and public administration"--

Finance, Public --- Local finance --- State-local relations --- Intergovernmental fiscal relations --- States.

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"International taxation was not born in the 1920s at the time of the League of Nations . It is the result of a historical construction from ancient times. This approach follows the nature and transformation of jus gentium, from miksum to multilateral instrument (MLI). Historical recurrences reveal the cyclical nature of history and the permanence of international tax law. Thus, modern tax reforms often contain ancient tax elements, peoples are constantly revolting and states imitate each other. However, international tax law is forced to evolve in order to adapt to its time and to overcome this cyclical vision of time, revealing its mutation. It is built in reaction to historical realities, adapting to modernity. Concepts have evolved under the effect of technical and economic progress and globalization, causing shifts from: citizenship to nationality, foreigner to consumer, source state to market state, fiscal sovereignty to fiscal jurisdictions, or bilateralism to multilateralism. In fact, the question has always been the same: where and how to tax income? The answer differs at different times, and the current crisis in international tax law is shaking its historical foundations. While the evolution of international tax law is now certain, its outcome is not. The implementation of the Base Erosion Profit Shifting (BEPS) reform gives us a choice: ignore history with the risk of repeating the past, or take into account the past to write a new history. Time will tell if we have made the right choice"--

Tax law --- Double taxation. --- Intergovernmental fiscal relations. --- Taxation --- Droit fiscal (droit international) --- Droit fiscal. --- Law and legislation. --- Law and legislation