Fiscal Federalism in Theory and Practice, edited by Teresa Ter-Minassian and published by the International Monetary Fund in 1997, brings together studies by the staff of the IMF's Fiscal Affairs Department on how responsibilities, taxes and transfers are shared between national and subnational governments.
The book combines analytical chapters on the design of intergovernmental fiscal relations with country studies covering both industrial and developing countries. Its focus is the impact of these arrangements on macroeconomic management – a useful reference for anyone designing the fiscal side of a federal Lebanon.