Tax Assignment and Revenue Sharing

Author:

Shome Parthasarathi

Publisher

Springer International Publishing

Reference14 articles.

1. Bagchi, Amaresh. 1997. A State Level VAT? Harmonizing Sales Taxes: A Comparison of India and Canada. In Value-Added Tax in India, ed. Parthasarathi Shome. New Delhi: Centax Publications Pvt Ltd.

2. Basu, Durga Das. 2020. Introduction to the Constitution of India. 24th ed. Gurgaon: Lexis Nexis.

3. Bird, Richard Miller, and Michael Smart. 2014. VAT in a Federal System: Lessons from Canada. Public Budgeting & Finance 34(4): 38–60. https://ssrn.com/abstract=2534198 or https://doi.org/10.1111/pbaf.12052.

4. De Mello, Luiz, and Matias Barenstein. 2001. Fiscal Decentralisation and Governance: A Cross-Country Analysis. IMF Working Paper WP/01/71. https://www.imf.org/external/pubs/ft/wp/2001/wp0171.pdf. Accessed 18 Nov 2020.

5. European Community News. 1992. Tax Notes International 4 (13), March.

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