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An examination of the use of own tax rates by subnational governments in a federal setting.

Intergovernmental fiscal relations. --- Intergovernmental tax relations. --- Taxation. --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Federal-provincial tax relations --- Federal-state tax relations --- State-local tax relations --- Tax relations, Intergovernmental --- Tax sharing --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- Finance, Public --- Revenue --- Federal government --- Intergovernmental fiscal relations --- Taxation --- Local finance --- Law and legislation --- Income tax. --- Fiscal policy. --- Income tax --- Intergovernmental tax relations --- Fiscal policy --- E-books --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Economic policy --- Government policy