Subnational Taxes in Developing Countries: The Way Forward.
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