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Taxation --- Congresses --- 336.2 --- -Intergovernmental fiscal relations --- -Revenue sharing --- -Federal-state program swaps --- State-federal program swaps --- Tax sharing --- Turnback of federal programs to states --- Intergovernmental fiscal relations --- Intergovernmental tax relations --- Urban policy --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- Federal government --- Finance, Public --- Local finance --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Revenue --- Belastingsakkoorden. Belastingswezen --- Law and legislation --- -Belastingsakkoorden. Belastingswezen --- 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 --- Revenue sharing --- -336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Federal-state program swaps --- Taxation - Congresses --- Intergovernmental fiscal relations - Congresses --- Revenue sharing - Congresses

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The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic considerations. Over the last decade, the tendency in a number of countries has been to decentralise both expenditure and revenue functions to lower levels of government. Greater autonomy in raising revenues has been given to intermediate and local levels of government. Setting up of local fiscal systems and intergovernmental financial relations involves multiple and often conflicting economic and political objectives. Practically, it is one of the most complex reform processes in the area of public finance and one that is permanently on the political agenda of both OECD countries and economies in transition. Yet there is no international, comparative set of information available to support this process. The international comparable statistics on revenue of local autonomy and the design of national fiscal control are either lacking or insufficient. This study summarises the overall substantial and methodological framework of a project on fiscal design, which has been carried with the OECD. The results and comparative findings of the OECD Fiscal Design surveys are reported too. The surveys took place in six countries in Central and Eastern Europe: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania.

Taxation -- Czech republic. --- Taxation -- Hungary. --- Taxation -- OECD countries. --- Taxation --- Revenue sharing --- Intergovernmental tax relations --- Political Science --- Public Finance --- Law, Politics & Government --- Federal-provincial tax relations --- Federal-state tax relations --- State-local tax relations --- Tax relations, Intergovernmental --- Tax sharing --- Federal-state program swaps --- State-federal program swaps --- Turnback of federal programs to states --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Federal government --- Intergovernmental fiscal relations --- Urban policy --- Finance, Public --- Revenue --- Intergovernmental tax relations710 --- Impôt --- Partage fiscal --- Revenue sharing.

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This book is an analytical examination of financing and public service delivery challenges in a decentralized framework. It also provides critical insights into the effectiveness of public expenditure, through benefit incidence analysis of education and healthcare services in India. The benefits of decentralization always come with conflicts and trade-offs. By unpacking the process of decentralization, the authors identify that 'unfunded mandates', arising from the asymmetry between finances and functions at local levels, are a major challenge. The analysis is carried out by distilling the existing studies in this area, and through an empirical investigation of public finance data at different public sector levels in India, as well as in some selected developing countries. Using the household survey statistics of consumption expenditure, an analysis of utilization or benefit incidence of public spending on social sectors in India is achieved, covering education and health sectors.

Decentralization in government --- Intergovernmental fiscal relations --- Revenue sharing --- Human services --- Education --- Public health --- Economic aspects --- Finance. --- Community health --- Health services --- Hygiene, Public --- Hygiene, Social --- Public health services --- Public hygiene --- Social hygiene --- Health --- Biosecurity --- Health literacy --- Medicine, Preventive --- National health services --- Sanitation --- Services, Human --- Federal-state program swaps --- State-federal program swaps --- Tax sharing --- Turnback of federal programs to states --- Intergovernmental tax relations --- Urban policy --- Centralization in government --- Devolution in government --- Government centralization --- Government decentralization --- Government devolution --- Political science --- Central-local government relations --- Federal government --- Local government --- Public administration --- economics --- policy

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This book is the first and only comprehensive examination of current and future legal principles designed to govern oil and gas activity in Iraq. This study provides a thorough-going review of every conceivable angle on Iraqi oil and gas law, from relevant provisions of the Iraqi Constitution of 2005; to legislative measures comprising the oil and gas framework law, the revenue sharing law, and the laws to reconstitute the Iraq National Oil Company and reorganize the Ministry of Oil; to the Kurdistan Regional Government's 2007 Oil and Gas Law No. (22) and its accompanying Model Production Sharing Contract; and to the apposite rules of international law distilled from both controlling UN resolutions addressing Iraq and more generally applicable principles of international law. This text is essential to the reading collection of every practitioner, business executive, government official, academic, public policy maven, and individual citizen with an interest in the details and controversial aspects of Iraqi energy law.

Petroleum law and legislation --- Natural gas --- Revenue sharing --- Federal government --- Oil and gas leases --- Petroleum industry and trade --- Gas and oil leases --- Gas leases --- Oil leases --- Oil royalties --- Mining leases --- Division of powers --- Federal-provincial relations --- Federal-state relations --- Federal systems --- Federalism --- Powers, Division of --- Provincial-federal relations --- State-federal relations --- Political science --- Central-local government relations --- Decentralization in government --- Federal-state program swaps --- State-federal program swaps --- Tax sharing --- Turnback of federal programs to states --- Intergovernmental fiscal relations --- Intergovernmental tax relations --- Urban policy --- Gas, Natural --- Sour gas --- Gases, Asphyxiating and poisonous --- Hydrocarbons --- Mineral oils --- Oil and gas law --- Petroleum --- Concessions --- Mining law --- Natural resources --- Law and legislation --- Law --- General and Others

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Debate on the question of who should receive the surplus revenue generated by natural-resource exploitation -- Ottawa or the provinces -- is usually carried on in terms of history, politics custom, law, social values, and environmental considerations. This collection of essays presents analyses of the question from the economist's point of view. The essays fall into three groups. In the first of these, the authors examine the taxation of the mining and energy industries and show how the method of taxation chosen by different levels of government -- federal or provincial -- may be "non-neutral," distorting private output and timing decisions. The second group consists of careful case studies of the effects of particular natural resource taxation measures; the third focuses directly on the question of provincial and federal entitlement to resource revenues. Although arguments are advanced for linking the right to tax to the responsibility for management and control (at present vested in the provinces), most of the contributors would agree that the provinces should be regarded as stewards and bailiffs, not landlords; as rent collectors and managers, not "rentiers" and owners.

Intergovernmental fiscal relations --- Natural resources --- Revenue sharing --- Congresses. --- Taxation --- 336.2 --- Belastingsakkoorden. Belastingswezen --- 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 --- Federal-state program swaps --- State-federal program swaps --- Tax sharing --- Turnback of federal programs to states --- Intergovernmental tax relations --- Urban policy --- National resources --- Resources, Natural --- Resource-based communities --- Resource curse --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- Federal government --- Finance, Public --- Local finance --- Congresses --- Taxation&delete& --- Economic aspects --- Law and legislation --- Relations fiscales intergouvernementales --- Ressources naturelles --- Partage fiscal --- Relations fédérales-provinciales (Canada) --- Congrès