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12 Local Taxation in an International Perspective

12 Local Taxation in an International Perspective »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

Local taxes enhance the autonomy of local governments and their accountability. The joint effect is to enable citizens to influence the quantity and the mix of servi...