Twenty years of tax autonomy across levels of government: Measurement and applications
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After summarizing the wide-spread use of the tax autonomy results by researchers addressing a range of...
