IMF Working Papers

Subject: Corporate income tax, Expenditure assignments, Fiscal policy, Revenue assignments, Subnational tax, Taxes, Value-added tax

Keywords: Africa, Beggar-my-neighbor tax competition, Central government, Corporate income tax, Destination state, Developing country, Expenditure assignments, Global, Government needs, Importing state, Local business taxes, Local government, Multitiered government, National government, Provincial sales tax, Regional governments, Revenue assignments, State ICMS, State VAT, Subnational tax, Subnational taxes, Tax administration, Tax assignment, Value-added tax, WP