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Fiscal federalism in Canada, the USA, and Germany

11 Apr 2005

The intergovernmental financial arrangements in three federations Canada, the United States and Germany are compared. Among the aspects compared are the constitutional and political context, the allocation and the scope of federal, state and local revenues and expenditures, the nature, and scope of intergovernmental transfers, systems of tax harmonization and collection. The three systems are assessed in terms of a variety of economic and political criteria.
government politics public finance economy decentralization taxation fiscal policy canada civil law federal government federalism intergovernmental fiscal relations government policy law tax systems vat tax government budget taxes tax bases fiscal federalism constitution (law) equalization tax base equalization payments canadian federalism provincial jurisdiction bundesrat

Authors

Boadway, Robin W

Pages
24
Published in
Canada

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