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标题：Own Revenues in Federations: Tax Powers, Tax Bases, Tax Rates and Collection Arrangements in Five Federal Countries
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作者：François Vaillancourt
期刊名称：EJournal of Tax Research
印刷版ISSN：1448-2398
出版年度：2012
卷号：10
期号：1
页码：65-87
出版社：Atax, UNSW, Faculy of Law
摘要：The purpose of the paper is to examine the four classic aspects of revenue assignment in fiscally federal countries2: (a) how are the taxes from which subnational governments receive revenues determined, (b) how are the bases defined and shared, (c) how are the tax rates set, and (d) which level of government administers the taxes. For each issue, we frame the question using a principled approach, provide five examples of how it is done and assess when possible if there are preferable outcomes. This allows us to carry out the task assigned to us by the conference organizers that was to provide information of potential relevance to Australian policy makers. The paper is thus divided into four parts. These four choices will be guided by economic and political factors and shaped by the constitutional/legal framework. We examine the case of five countries presented in alphabetical order throughout the paper; they are: Belgium, Canada, Spain, Switzerland and the United States. They were selected since they have a per capita income similar to that of Australia, include both new (Belgium, Spain) and old federal arrangements and in some cases face geographical circumstances similar to that of Australia (size, climate diversity¡). More emphasis is put on Canada than other countries as a result of both its greater historical similarity to Australia and the knowledge of the author. We present in the Appendix table basic information on these five countries and on Australia