OECD Releases Working Paper on Local Tax Attribution Under Central Control

The OECD has released a working paper, Revisiting local tax attribution under central control.

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Abstract

This paper asks how local tax revenues should be attributed when tax rates, tax bases or tax-sharing arrangements are shaped by higher-level governments. To address this question, it combines tax attribution criteria from the System of National Accounts (SNA) with a historical and institutional analysis of key country cases that exemplify tax sharing and centrally determined local …