Fiscal Federalism in Canada, the USA and Germany
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Authors
Watts, Ronald L.
Boadway, Robin
Date
2004
Type
working paper
Language
en
Keyword
Watts Collection
Alternative Title
Abstract
The intergovernmental financial arrangements in three federations – Canada, the United States and Germany – are compared. Among the aspects compared are the constitutional and political context, the allocation and the scope of federal, state and local revenues and expenditures, the nature and scope of intergovernmental transfers, equalization arrangements and systems of tax harmonization and collection. The three systems are assessed in terms of a variety of economic and political criteria.
Description
© 2004 IIGR, Queen's University
Citation
Publisher
Queen's University Institute of Intergovernmental Relations