Tax Devolution

Tax Devolution is a fiscal governance framework that allocates authority over designated tax bases from a central government to subnational governments, distinguishing it from shared taxation or centralized assignment by entailing legally autonomous revenue-raising powers at decentralized levels.

Publications

402

Citations

Authors

Institutions

Publications per year

2017–2026

Parents

Shared Tax BasesTax Assignment

Publications

Governance, taxes, and tax reform in Latin America

Victor Lledó, Aaron Schneider, Mick Moore · OpenDocs (Institute of Development Studies) · 2004 · 48 citations · Full text

Public Affairs, Public Finance, Tax Law +14

Between Autonomy and Interdependence: The Challenges of Shared Rule after the Scottish Referendum

Nicola McEwen, Bettina Petersohn · The Political Quarterly · 2015 · 46 citations · Full text

Public Affairs, Public Governance, Public Policy +14

DECENTRALIZATION AND CORRUPTION IN HISTORICAL PERSPECTIVE: EVIDENCE FROM TAX COLLECTION IN BRITISH COLONIAL AFRICA

Leigh Gardner · Economic History of Developing Regions · 2010 · 43 citations

Public Affairs, History, Public Policy +13

Changing State Fiscal Capacity and Tax Effort in an Era of Devolving Government, 1981–2003

John L. Mikesell · Publius The Journal of Federalism · 2007 · 41 citations

Public Affairs, Public Finance, Public Policy +17

Reforming India's Fiscal Transfer System: Resolving Vertical and Horizontal Imbalances

C. Rangarajan, Dinesh Kumar Srivastava · RePEc: Research Papers in Economics · 2016 · 40 citations

Public Affairs, Economics, Public Policy +17

1–5 of 15

Authors

VR
Violeta Ruiz Almendral
Universidad Carlos III de Madrid, Spain
1 publications · 21 citations
1
h-index
GB
Graham Brownlow
Queen's University Belfast, United Kingdom
1 publications · 10 citations
1
h-index
MM
Mick Moore
University of Sussex, United Kingdom
1 publications · 48 citations
1
h-index
TE
Tobias Engelmann
Wuppertal Institute for Climate, Environment and Energy, Germany
1 publications · 17 citations
1
h-index
DK
Dinesh Kumar Srivastava
Variable Energy Cyclotron Centre, India
1 publications · 40 citations
1
h-index

1–5 of 29

Institutions

1–8 of 8

Venues

Scottish Affairs
SA · 3 publications · 58 citations
3
h-index
RePEc: Research Papers in Economics
Repository · 2 publications · 69 citations
2
h-index
Econstor (Econstor)
Repository · 1 publications · 17 citations
1
h-index
The Annals of the American Academy of Political and Social Science
AAPSS · 1 publications · 10 citations
1
h-index
The Political Quarterly
PQ · 1 publications · 46 citations
1
h-index

1–5