Shared Taxes

**Shared Taxes** is an intergovernmental revenue-assignment arrangement in which a tax levied and typically collected by one level of government is statutorily earmarked so that a predetermined share of its proceeds is automatically distributed to other levels of government, which generally lack autonomous control over the tax base or rate.

Publications

368

Citations

Authors

Institutions

Publications per year

2017–2026

Variants

Tax Sharing

Parents

Intergovernmental Fiscal Relations

Children

Central Tax RelationsCorporate Income Tax SharingDestination-based Tax SharingExcise Tax SharingLocal Tax EffortOrigin-based Tax SharingPersonal Income Tax SharingShared Tax AdministrationSubnational Revenue MobilizationSubnational Tax Relations

Publications

Piling On: Multilevel Government and the Fiscal Common‐Pool

Christopher R. Berry · American Journal of Political Science · 2008 · 130 citations

Public Affairs, Public Finance, Public Policy +17

Shared Tax Sources in a Leviathan Model of Federalism

Marilyn R. Flowers · Public Finance Quarterly · 1988 · 108 citations

Public Affairs, Economics, Public Finance +12

Shared Tax Sources and Public Expenditures

Matthias Wrede · International Tax and Public Finance · 2000 · 86 citations

Public Affairs, Economics, Public Finance +14

Fiscal decentralization and China’s provincial economic growth: a panel data analysis for China’s tax sharing system

Zao Sun, Chun‐Ping Chang, Yu Hao · Quality & Quantity · 2016 · 41 citations

Public Affairs, Economics, Public Finance +17

China's 1994 Tax-Sharing Reforms: One System, Differential Impact

Becky P.Y. Loo, Sin Yin Chow · Asian Survey · 2006 · 37 citations

Public Affairs, Economics, Public Finance +15

1–5 of 7

Authors

GB
Giorgio Brosio
University of Turin, Italy
1 publications · 13 citations
1
h-index
ZS
Zao Sun
Xi'an Jiaotong University, China
1 publications · 41 citations
1
h-index
YH
Yu Hao
Beijing Institute of Technology, China
1 publications · 41 citations
1
h-index
GL
G. Langenus
1 publications · 22 citations
1
h-index
BP
Becky P.Y. Loo
University of Hong Kong, Hong Kong SAR China
1 publications · 37 citations
1
h-index

1–5 of 13

Institutions

1–8 of 9

Venues

Public Finance Quarterly
PFQ · 1 publications · 108 citations
1
h-index
Asian Survey
1 publications · 37 citations
1
h-index
American Journal of Political Science
AJPS · 1 publications · 130 citations
1
h-index
SSRN Electronic Journal
Repository · 1 publications · 13 citations
1
h-index
Journal of Urban Economics
1 publications · 17 citations
1
h-index

1–5