Subnational Taxes in Developing Countries: The Way Forward.

Preprint OPEN
Richard M. Bird; Roy Bahl;
  • Subject: local taxes; regional taxes; fiscal decentralization
    • jel: jel:H71 | jel:H77 | jel:O23

This paper reviews the literature and evidence on the most appropriate structure of regional and local taxes in developing countries. A good subnational tax system is critical to an effective and sustainable system of intergovernmental fiscal relations – a need that has... View more
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