http://worldcat.org/entity/work/id/57774153

Fiscal federalism in Canada, the USA, and Germany

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.

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