Concepedia

Tax Base Assignment

Tax Base Assignment is the allocative designation of specific tax bases to different levels of government within a fiscal system, distinguishing it from general revenue sharing by determining which jurisdiction holds the authority to levy taxes on particular economic bases.

6

Publications

347

Citations

9

Authors

6

Institutions

Publications per year

2017–2026

0

Parents

Publications

6

Taxation base in developing countries

Emmanuelle Auriol, Michael Warlters · Journal of Public Economics · 2004 · 250 citations

, , +9

Risk, Transaction Costs, and Tax Assignment: Government Finance in the Ottoman Empire

Metin M. Coşgel, Thomas J. Miceli · The Journal of Economic History · 2005 · 35 citations

, , +14

Tax Assignment: Does the Practice Match the Theory?

Roy Bahl, Musharraf Cyan · Environment and Planning C Government and Policy · 2011 · 24 citations

, , +17

Taxing choices: issues in the assignment of taxes in federations

Bev Dahlby · International Social Science Journal · 2001 · 14 citations

, , +17

The Reform of Intergovernmental Fiscal Relations in China

Jun Ma · Asian Economic Journal · 1996 · 14 citations

, , +17

1–5 of 6

Authors

9

  1. BD
    Bev Dahlby

    University of Alberta, Canada

    1 publications · 14 citations

    1

    h-index

  2. MC
    Musharraf Cyan

    Georgia State University, United States

    1 publications · 24 citations

    1

    h-index

  3. MM
    Metin M. Coşgel

    University of Connecticut, United States

    1 publications · 35 citations

    1

    h-index

  4. RB
    Roy Bahl

    Georgia State University, United States

    1 publications · 24 citations

    1

    h-index

  5. JM
    Jun Ma

    Sun Yat-sen University, China

    1 publications · 14 citations

    1

    h-index

1–5 of 9

Institutions

6

  1. Toulouse School of Economics

    Toulouse, France

    1 h-index

    1 publications

    250 citations

  2. Georgia State University

    Atlanta, United States

    1 h-index

    2 publications

    48 citations

  3. University of Connecticut

    Storrs, United States

    1 h-index

    2 publications

    70 citations

  4. Institut d'Économie Industrielle

    Toulouse, France

    1 h-index

    1 publications

    250 citations

  5. University of Alberta

    Edmonton, Canada

    1 h-index

    1 publications

    14 citations

  6. World Bank

    Washington, United States

    1 h-index

    1 publications

    14 citations

1–6 of 6

Venues

  1. Journal of Public Economics

    1 publications · 250 citations

    1

    h-index

  2. Asian Economic Journal

    1 publications · 14 citations

    1

    h-index

  3. The Journal of Economic History

    1 publications · 35 citations

    1

    h-index

  4. International Social Science Journal

    ISSJ · 1 publications · 14 citations

    1

    h-index

  5. Digital Archive @ GSU

    Repository · 1 publications · 10 citations

    1

    h-index

1–5