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International Handbook of Land and Property Taxation
Taxes on land and property exist all over the world in many forms and are an important source of finance for local governments. The extent to which local governments have control …
Taxation and Development: The Weakest Link?
Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for …
Fiscal Decentralization and Local Finance in Developing Countries
As experience with decentralization has accumulated, perceptions of both the problems that often accompany decentralization and the best ways to deal with them have evolved. This …
Fiscal Fragmentation in Decentralized Countries
Most countries, developed and developing, are fiscally decentralized with regional and local governments of varying importance. In many of these countries, some of these …