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The Ecology of Tax Systems

Factors that Shape the Demand and Supply of Taxes

Vito Tanzi

This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology.
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Chapter 11: Options for revenue-sharing arrangements in federations

Factors that Shape the Demand and Supply of Taxes

Vito Tanzi

Extract

Summary: Fiscal federalism, or fiscal decentralization, can have significant implications for taxation. It is one of the factors that determines the ecology of taxation. Some aspects of decentralization that are important for taxation are discussed in the chapter. The chapter discusses also various options for tax sharing arrangements and conditions that make fiscal federalism more or less desirable.

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