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Taxation and Decentralization Insights by Emilene Coca Avalos is a document available to read on EtoBox.
What is Taxation and Decentralization Insights about?
The document discusses taxation and decentralization. It argues that subnational governments need taxing powers to achieve the benefits of decentralization, but central governments are often reluctant to give up taxing authority. While property taxes are commonly assigned to subnational governments, broader tax bases may allow them to increase revenue collection and accountability. The appropriate division of tax powers between levels of government is unclear and controversial.
- Author
- Emilene Coca Avalos
- Language
- EN