Subnational fiscal autonomy-the basis for fiscal federalism in modern federations-is meant to serve two roles. First, local control over revenue collection is meant to provide a check on the capacity of central authorities to tax arbitrarily local capital. Second, retention of taxes raised locally is meant to establish incentives for subnational governmental authorities to foster endemic economic growth as a way of promoting local tax bases. But in...
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INFORMACIÓN
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2003/09/01
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Documento de trabajo sobre investigaciones relativas a políticas
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Fiscal federalism and regional growth : evidence from the Russian Federation in the 1990s
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