01730cas a2200241 a 4500 AALejournalIMF001086 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451858037 1018-5941 BD-DhAAL BD-DhAAL Bird, Richard. Rethinking Subnational Taxes : A New Look At Tax Assignment / Richard Bird. Washington, D.C. : International Monetary Fund, 1999. 1 online resource (54 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The assignment of revenues in most developing and transitional countries to the central government has arguably facilitated irresponsible behavior by some subnational governments. One way to relieve this problem is to strengthen subnational tax regimes. The paper proposes two approaches to accomplish such strengthening in developing countries. The first-most applicable to large countries with important regional governments-is to establish subnational value-added taxes (VATs); the second is to replace the various unsatisfactory state and local taxes imposed on business by a low-rate value-added tax levied on the basis of income (production, origin) rather than consumption (destination). Mode of access: Internet IMF Working Papers; Working Paper ; No. 1999/165 Full text available on IMF http://elibrary.imf.org/view/journals/001/1999/165/001.1999.issue-165-en.xml IMF e-Library