Concepedia

Tax Assignment Principles

Tax Assignment Principles is a theoretical framework that specifies the criteria and rules governing the allocation of taxing authority among different levels of government within a fiscal system, distinguished by its focus on efficiency, equity, and administrative feasibility in the assignment of tax bases.

15

Publications

487

Citations

23

Authors

15

Institutions

Publications per year

2017–2026

0

Parents

Publications

15

A pecking order of capital inflows and international tax principles

Assaf Razin, Efraim Sadka, Chi‐Wa Yuen · Journal of International Economics · 1998 · 147 citations · Full text

, , +14

The Tax Assignment Problem: Ruminations on How Theory and Practice Depend on History

Charles E. McLure · National Tax Journal · 2001 · 56 citations

, , +16

International Taxation of Electronic Commerce

Reuven S. Avi-Yonah · SSRN Electronic Journal · 1997 · 53 citations · Full text

, , +14

Attributes of Ownership

Reid C. Thompson, David A. Weisbach · SSRN Electronic Journal · 2012 · 32 citations · Full text

, , +11

Fiscal federalism : dimensions of tax reform in developing countries

Robin Roberts Boadway · RePEc: Research Papers in Economics · 1994 · 32 citations

, , +17

1–5 of 15

Authors

23

  1. RR
    Robin Roberts Boadway

    1 publications · 32 citations

    1

    h-index

  2. JS
    Joel Slemrod

    University of Michigan, United States

    1 publications · 13 citations

    1

    h-index

  3. JM
    Jun Ma

    Fudan University, China

    1 publications · 11 citations

    1

    h-index

  4. RS
    Reuven S. Avi-Yonah

    University of Michigan, United States

    1 publications · 53 citations

    1

    h-index

  5. CE
    Charles E. McLure

    Hoover Institution, United States

    1 publications · 56 citations

    1

    h-index

1–5 of 23

Institutions

15

  1. University of Michigan

    Ann Arbor, United States

    2 h-index

    3 publications

    79 citations

  2. World Bank

    Washington, United States

    2 h-index

    2 publications

    25 citations

  3. KU Leuven

    Leuven, Belgium

    1 h-index

    1 publications

    13 citations

  4. University of Hong Kong

    Pok Fu Lam, Hong Kong

    1 h-index

    1 publications

    147 citations

  5. Illinois State University

    Normal, United States

    1 h-index

    1 publications

    11 citations

  6. Centre for Economic Policy Research

    London, United Kingdom

    1 h-index

    1 publications

    147 citations

  7. University of Chicago

    Chicago, United States

    1 h-index

    2 publications

    64 citations

  8. Tel Aviv University

    Tel Aviv, Israel

    1 h-index

    2 publications

    294 citations

1–8 of 15

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 98 citations

    3

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 2 publications · 48 citations

    2

    h-index

  3. Asian Economic Journal

    2 publications · 25 citations

    2

    h-index

  4. Journal of International Economics

    1 publications · 147 citations

    1

    h-index

  5. The Economic History Review

    1 publications · 27 citations

    1

    h-index

1–5