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Abstract - Review of literature on fiscal relationships

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Title: Review of literature on fiscal relationships

Date: 1998

Author(s): Danalyn MacKinnon

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Abstract: The purpose of this paper is to review literature regarding fiscal relationships to determine common themes and opinions, and to provide further review of arguments for change. The elements of fiscal relationships which are examined are accountability, governance, tax and non-tax revenues and data exchange. An annotated bibliography is included which reviews sixty-seven papers and texts on the subject of fiscal relations.

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