Strategic tax collection and fiscal decentralisation: the case of Russia

In a centralized federation, where tax rates and taxation rules are set by the federal government, manipulating the thoroughness of tax auditing and the effectiveness of tax collection could be attractive for regional authorities because of a variety of reasons. These range from tax competition to p...

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Bibliographic Details

Main Authors:	Libman, Alexander (Author) , Feld, Lars P. (Author)
Format:	Book/Monograph Working Paper
Language:	English
Published:	Munich Univ., Center for Economic Studies [u.a.] 2007
Series:	CESifo working paper series Public finance 2031
In:	CESifo working papers (2031)
Subjects:	Steuerquote Föderalismus Russland
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Author Notes:	Alexander Libman; Lars P. Feld