Tax aspects of fiscal federalism: a comparative analysis

This book provides a comprehensive survey of the distribution of the taxing authority among different levels of governments of a selection of countries. The survey is not restricted to the traditional federal countries, such as the United States and Switzerland, but also includes traditional unitary states (or forms of government), such as France and the United Kingdom. The detailed approach demonstrates the current historical trend towards a progressive increase in the local governments’ (taxing) authority. In this way, the reaction to the crisis of the (tax) state, and the search for the highest level of public efficiency, pass through the devolution of the taxing powers.