La gestión de los impuestos en un país descentralizado: diagnóstico y líneas de reforma para España
Autores:Jorge Onrubia Fernández
Localización:Papeles de economía española, ISSN 0210-9107, Nº 143, 2015 (Ejemplar dedicado a: La nueva reforma de la financiación autonómica: análisis y propuestas / coord. por Santiago Lago Peñas , Jorge Martínez Vázquez ), págs. 110-130
MARTÍNEZ-VÁZQUEZ, J., y TIMOFEEV, A. (2010), «Choosing between centralized and decentralized models of tax administration», International...
MIKESELL, J.L. (2003), «International experiences with administration of local taxes: A review of practices and issues», Tax Policy and Administration...
MUSGRAVE, R.A. (1983), «Who Should Tax, Where and What?», en C. MCLURE (Ed.), Tax Assignment in Federal Countries,
Centre for Research on...
ONRUBIA, J. (2007), «The reform of tax administration in Spain», en J. MARTÍNEZVÁZQUEZ y J.F. SANZ-SANZ (Eds.), Fiscal
Reform in Spain: Accomplishment...
RUBINFELD, D. (1985), «Tax assignment and revenue sharing in the United States», en C.E. MCLURE (Ed.), Tax Assignment in
Federal Countries,...
SHOUP, C.S. (1969), Public Finance, Aldine, Nueva York. TALIERCIO, R. (2005), «Subnational own-source revenue: Getting policy and adminis...
VEHORN, C.L., y AHMAD, E. (1997), «Tax administration», en T. TER-MINASSIAN (Ed.), Fiscal federalism in theory and practice,
International...
YANG, T.M., y MAXWELL, T.A. (2011), «Information-sharing in public organizations: A literature review of interpersonal,
intra-organizational...