Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/219633 
Year of Publication: 
2015
Series/Report no.: 
Institute of Economic Research Working Papers No. 17/2015
Publisher: 
Institute of Economic Research (IER), Toruń
Abstract: 
Tax sharing arrangements provide considerable financial resources to sub-central government levels. This statement is true both for unitary and federal states although tax revenue sharing mechanisms differ significantly across countries. The basic aim of this article is to compare the mechanisms adopted in Germany and in Poland. It assesses the degree of tax autonomy granted to sub-central government levels in the countries analysed, overviews the principles of apportionment of joint (shared) taxes and presents statistics on tax revenue composition of sub-central government levels.
Subjects: 
apportionment of tax revenue
fiscal federalism
Germany
Poland
JEL: 
H2
H7
Creative Commons License: 
cc-by Logo
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.