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POLITICALSCIENCEEUROPEANHISTORYSPECIFICATIONSSPECIFICATIONSSubnationaltaxautonomyisacornerstoneofaviablesystemofscalfederalism.Theunderlyingprincipleisthatspendingbyconstituentunitsinafederalorquasifederalcountryispaidforbyrevenuesthatareunderthecontrolofthatunit.Economistsrecommendthatthetaxationbaseremainthesameacrossallconstituentunitsinacountrytominimizeadministrativeandcompliancecostsaswellastaxavoidanceactivities.Thereareimportantdifferencesbetweenconstituentunitsoffederalorquasi-federalstatesincountrieswithrespecttobothpowersfortax-ationofpersonalincomeandtheusemadeofsuchpowersifany.examinestaxautonomyasapowerfultoolinsettingtaxrates.TwokeyissuesareexaminedindetailrstwhyproposalsgivingmorepowertosettaxrateshavebeenimplementedSpainputforwardstalledBelguimorsetasideGermanyandsecondhowsuchpowersareusedinfederationswhoseconstituentunitshavethemCanadaSwitzerlandandtheUnitedStates.isprofessorofTaxandFinanceLawattheUniversidadCarlosIIIdeMadridSpain.hasworkedforthirty-veyearsintheareaofpubliceconomicsbothasaprofessorattheUniversitdeMontralandasaconsultantforvariousinternationalbodies.IntheturbulentyearsbetweenandHungarianpoliticswasmarkedbyconstantconictbetweenthetwomostpowerfulpartiesinthegoverningcoalitiontheIndependentSmallholdersPartyandtheCommunistParty.Thehistoryofthisstrugglereadslikeaseriesofmovesinadramaticchessgamewherenoonecouldpredicttheoutcome.InMriaPalasikexaminesthisill-fatedconicttoexplainhowitwaspossibleforthepartiestoworktogetherinacoalitiongovernmentwhileconstantlyatoddswitheachother.Herrecon-structionofthedebatesovertheintroductionofthelawtoprotecttherepublicagainstconspiracyandthepoliticsbehindtheHungarianBrotherhoodshowtrialaregroundedinherpathbreakingresearchinthearchivesofthestatesecurityagencies.ThroughthecasestudyofasinglecountrymakesamajorcontributiontoongoingdebatesontheoriginsoftheColdWarinEuropeandtheprocessofSovietizationinCentralandEasternEuropeimprovingourunderstandingofEuropeanhistorypostWorldWarTwoandofthereasonsforchangingrelationsbetweenthesuperpowers.isaseniorresearcherattheHistoricalArchivesoftheHungarianStateSecurity.ShehadbeenprofessorattheBudapestUniversityofTechnologyandEconomicsforovertwentyyearsandhasbeenJeanMonnetProfessorforEuropeanStudiessince.SubnationalTaxAutonomyinFederationsChessGameforDemocracyHungarybetweenEastandWestMay2011June2011oecduk194419472004oecdeditedbyvioletaruiz-almendralandfranoisvaillancourt19441947mriapalasik2011MQUPSPRINGAnexaminationoftheuseofowntaxratesbysubnationalgovernmentsinafederalsetting.ApoliticalhistoryofthedramaticstruggleforpowerinHungaryaftertheSecondWorldWar.PublishedfortheForumofFederations978-0-7735-3880-129.95ACDN29.95AUS20.99paper978-0-7735-3879-595.00SCDN95.00SUS74.00cloth5.58.5200pp978-0-7735-3850-432.95ACDN32.95AUS22.99paper978-0-7735-3849-895.00SCDN95.00SUS74.00cloth69224ppSubnationalTaxAutonomyinOECDFederationsChessGameforDemocracyChessGameforDemocracyVioletaRuiz-AlmendralFranoisVaillancourtMriaPalasik