Fiscal federalism dimensions of tax reform in developing countries - Boadway, Robin W. 1943-; Roberts, Sandra 1962-.; Shah, Anwar; World Bank. Public Economics Division (Washington, D.C. World Bank, 1994)
Cover title.
"This paper presents economic principles and practical guidelines for the assignment of revenue raising responsibilities among different levels of government for countries with more than one level of government. It also outlines tax harmonization and coordination strategies to avoid inefficiencies and inequities arising from decentralization of revenue raising authority."
Keywords: Taxation -- Developing countries; Intergovernmental fiscal relations -- Developing countries; Fiscal policy -- Developing countries