Inequities and inadequacies of local taxation: principles and practice of unitary and federal countries with special reference to great Britain and the United States

Abstract

The present study is an attempt both to analyse and illustrate the financial and economic implications of the intergovernmental relations in unitary and federal polities. The investigation is confined to the baneful or conflicting impact of the various interrelationships.The Prologue clarifies certain basic notions and trends and summarizes the writer's views. Part One on Inequities, deals, in the first chapter, with fiscal inequities and inequalities and in the second chapter, with overlapping and multiple taxation.Part Two on Inadequacies, is composed of two chapters. The first tackles the tax revenue deficiencies of the junior authorities. The second chapter expounds the conflicts which are prone to arise between local and national financial policies.Part Three on Intergovernmental Fiscal Co-ordination, is also an epilogue. It sets out diverse means of inter-local and notably central-local financial co-ordination. Various proposals are made.