Fiscal Aspects of Evolving Federations
Samenvatting
This collection of essays on the economics of fiscal federalism contains original research by leading experts in North America and Europe. Reform of fiscal relations between central and subnational governments is an urgent priority in many countries since increased economic integration within and among countries means that goods, services, capital, and human resources can flow across political boundaries more easily than before. Theoretical and applied contributions present conceptual insights, as well as discussions of practical policy questions in countries such as Australia, France, South Africa and the US, the European Union, and transition economies. The structure of intergovernmental transfers, tax competition, and the fiscal implications of labor migration are analyzed for audiences in economics, political science, and public policy. Several of the essays were published in a different form in a special issue of International Tax and Public Finance.