Template-type: ReDIF-Paper 1.0
Author-Name: Sally Wallace
Author-Email:swallace@gsu.edu
Author-Homepage: http://aysps.gsu.edu/WallaceS.html
Author-Workplace-Name:Andrew Young School of Policy Studies, Georgia State University	
Author-Workplace-Homepage:http://aysps.gsu.edu/index.html
Author-Name:Daoshu Wang
Author-Email:daoshuwang@yahoo.com
Author-Name:Yongsheng Xu
Author-Email: prcyyx@langate.gsu.edu 
Author-Homepage:  http://aysps.gsu.edu/XuY.html
Author-Workplace-Name: Andrew Young School of Policy Studies, Georgia State University
Author-Workplace-Homepage: http://aysps.gsu.edu/index.html
Title: On Some Non-Equivalence Results of Ad Valorem Tax (2005)
Abstract: The international experience shows a variety of approaches to the organization and degree of decentralization in tax administration. It is quite common to observe, even in countries that are otherwise significantly decentralized as is the case in the Scandinavian Countries, a highly centralized organization of tax administration. Nevertheless, there are other countries, in small number, where tax administration is highly decentralized; in some cases, as in Germany, even central government taxes are administered by the decentralized subnational governments. The fundamental questions addressed in this paper are the following: what is the most appropriate approach to organizing the vertical structure of tax administration, and what are the determinant factors that may make an approach more or less optimal in any particular country.
Keywords: Centralized and Decentralized Models of Tax Administration 
Length: 16 pages
Creation-Date: 2005-09-01
File-URL:http://icepp.gsu.edu/files/2017/09/ispwp-0503.pdf
File-Format:Application/PDF
Handle: RePEc:ays:ispwps:paper0503