tax-sharing formula

tax sharing agreement

cost-sharing arrangement [ cost-sharing agreement | cost-shared agreement ]

cargo-sharing arrangement

federal-provincial tax sharing arrangement

shared-cost program | cost-shared program | shared-cost agreement

Under the German system the three levels of government all share the tax revenues, the tax sharing agreements.

(2.2) An individual is deemed to have paid on the last day of a taxation year, on account of the individual’s tax under this Part for the year, an amount equal to the individual’s income tax payable for the year to an Aboriginal government pursuant to a law of that government made in accordance with a tax sharing agreement between that government and the Government of Canada.

My suggestion would be to reach out to First Nation communities and engage them with tax compacts, tax agreements and tax-sharing arrangements that would allow them to increase the on-reserve price of contraband tobacco such that it will narrow the margin between the retail price available off reserve, thereby eliminating the supply that will be available on the black market.

In the area of policy mixes, a specific peer-review process was developed and applied to three countries (Sweden, Spain and Romania[5]) with the aim to encourage the sharing of information about policy-related issues and to generate both country-specific and generic lessons for the formulation and implementation of effective policy mixes needed to raise RD intensity. In the area of fiscal measures, the work focused on the evaluation and design of tax measures for research which led to the development of a practical guide on the evaluation of tax measures.