Sélectionner | Date Date | Titre Titre | |||
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No. 29 | 04 Dec 2019 |
Twenty years of tax autonomy across levels of government
The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After... |
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No. 28 | 18 Apr 2019 |
Decentralisation and performance measurement systems in health care
Based on an OECD survey, this paper presents quantitative and qualitative data on the decentralisation of health systems, focusing on how they vary according to different institutional characteristics and what types of performance measurement systems... |
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No. 27 | 26 Mar 2019 |
The impact of decentralisation on the performance of health care systems
This paper examines the relationship between the degree of administrative decentralisation across levels of government in health care decision-making and health care spending, life expectancy as well as hospital costs. This empirical analysis builds... |
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No. 26 | 26 Mar 2019 |
Cross-country evidence on the impact of decentralisation and school autonomy on educational performance
How do administrative and fiscal decentralisation relate to education system performance? The question is answered by exploiting a panel with several different measures of fiscal decentralisation: a measure of administrative decentralisation, as well... |
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No. 25 | 26 Mar 2019 |
The spending power of sub-national decision makers across five policy sectors
The paper develops new measures of spending power and performance across five key sectors of sub-national government service delivery –- education, long-term care, transport services, social housing and health care. The new indicators reveal unique... |
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No. 24 | 27 Sept 2018 |
Assigning responsibilities across levels of government
The past decades have seen an undeniable trend towards decentralisation and greater diversity of multilevel governance arrangements around the world. Decentralisation outcomes depend on the way decentralisation is designed and implemented. A key... |
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No. 23 | 27 Feb 2018 |
Insolvency Frameworks for Sub-national Governments
Sub-national insolvency frameworks stipulate rules and procedures to resolve sub-national debt in a prompt and orderly way. As such they may serve to facilitate debt restructuring and the fiscal recovery of sub-national entities. They may even... |
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No. 22 | 27 Feb 2018 |
Improving the Performance of Sub-national Governments through Benchmarking and Performance Reporting
Performance systems are one tool available to central governments to improve the performance of sub-national service delivery. This paper provides a preliminary review of suitable metrics and mechanisms to reliably measure and monitor the efficiency... |
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No. 21 | 27 Feb 2018 |
Decentralisation in a Globalised World
Globalisation accompanied by the growing importance of information technology and knowledge-based production pose challenging problems for federations. We summarise the difficulties that traditional decentralised federations face in addressing... |
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No. 20 | 09 Mar 2015 |
Autonomie fiscale des autorités infranationales
This paper provides an update of the indicators that measure the tax autonomy of sub-central governments in OECD countries. Over the last decade, tax autonomy at the state level increased, while it hardly changed at the local level. The OECD now has... |
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No. 19 | 09 Apr 2014 |
Valuation and Assessment of Immovable Property
This paper addresses the following questions about immovable property taxation in OECD and partner countries: What is valued? How is it valued? And who values? It draws on published information and data on property tax policy and administration in... |
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No. 18 | 09 Apr 2014 |
The Political Economy of Property Tax Reform
Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes. In practice, however, property tax reforms have often proved to be difficult to carry out... |
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No. 17 | 08 Apr 2014 |
Greening the Property Tax
This paper reviews the literature and policy discussions about the role of the property tax for land use. Various externalities of the development of land, such as new infrastructure needs, the loss of open space or air pollution due to longer... |
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No. 16 | 03 Jun 2013 |
Décentralisation et croissance économique: Partie 3 : Décentralisation, investissement en infrastructure et performance des établissements scolaires
Theories of fiscal competition between jurisdictions suggest that investment in productive relative to consumptive spending is higher in a decentralised setting, and that efficiency of the public sector is also higher. This paper empirically analyses... |
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No. 15 | 03 Jun 2013 |
Décentralisation et croissance économique: Partie 2 : Impact sur l'activité économique, la productivité et l'investissement
This paper analyses the relationship between fiscal decentralisation and economic activity. Like other institutional arrangements, fiscal decentralisation affects firms, households and public entities, and the way they save, invest, spend or... |
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No. 14 | 03 Jun 2013 |
Décentralisation et croissance économique: Partie 1 : Comment le fédéralisme budgétaire affecte le développement à long terme
Intergovernmental fiscal frameworks usually reflect fundamental societal choices and history and are not foremost geared towards achieving economic policy objectives. Yet, like most institutional arrangements, fiscal relations affect the behaviour of... |
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No. 13 | 19 Apr 2011 |
Tax Competition Between Sub-Central Governments
Tax competition is the strategic interaction of tax policy between sub-central governments (SCG) with the objective to attract and retain mobile tax bases. Tax competition rests on firms’ and households’ willingness and ability to shift the tax base... |
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No. 12 | 05 Mar 2010 |
Fiscal Policy Across Levels of Government in Times of Crisis
The world is recovering from the worst economic and financial crisis since the Great Depression. The recovery will probably be shallow and government deficits could remain very large over the next few years in a number of countries. The crisis has a... |
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No. 11 | 12 Jan 2010 |
Explaining the Sub-National Tax-Grants Balance in OECD Countries
Normative principles provide a relatively clear set of rules for the balance between grants and taxes (box 1 reviews the normative theory), but in practice a variety of types of tax-grant systems are observed in OECD countries, which do not all... |
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No. 10 | 17 Jun 2009 |
Finding the Dividing Line Between Tax Sharing and Grants
Tax sharing and intergovernmental grants are two sub-central funding arrangements that are often difficult to disentangle. The dividing line is not drawn uniformly across OECD countries or across time, and rules established in National Accounts,... |
- Accueil
- Périodiques
- OECD Working Papers on Fiscal Federalism
OECD Working Papers on Fiscal Federalism
This series covers issues related to intergovernmental fiscal relations and local/regional public finance, such as: tax and spending assignment across government levels; intergovernmental grants; fiscal equalization; local and regional public service efficiency; inter-jurisdictional tax competition; and macroeconomic issues such as intergovernmental fiscal management and sub-central fiscal rules. Many of these working papers are outputs of the OECD Network on Fiscal Relations Across Levels of Government. Related working papers on fiscal federalism issues are also published in other OECD working paper series on tax policy, economics, public governance and regional development. An integrated list of key papers produced by the Fiscal Network can be found at http://oe.cd/fiscalnetwork.
(Note: numbers 1, 6 and 8 are available in the OECD Economics Department Working Papers, as numbers 465, 626 and 705.)
Anglais
- ISSN : 22265848 (en ligne)
- https://doi.org/10.1787/22265848
21 - 40 of 49 results
Twenty years of tax autonomy across levels of government
Sean Dougherty, Michelle Harding et Andrew Reschovsky
04 Dec 2019
The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After...
Decentralisation and performance measurement systems in health care
Ivor Beazley, Sean Dougherty, Chris James, Caroline Penn et Leah Phillips
18 Apr 2019
Based on an OECD survey, this paper presents quantitative and qualitative data on the decentralisation of health systems, focusing on how they vary according to different institutional characteristics and what types of performance measurement systems...
The impact of decentralisation on the performance of health care systems
Sean Dougherty, Luca Lorenzoni, Alberto Marino et Fabrice Murtin
26 Mar 2019
This paper examines the relationship between the degree of administrative decentralisation across levels of government in health care decision-making and health care spending, life expectancy as well as hospital costs. This empirical analysis builds...
Cross-country evidence on the impact of decentralisation and school autonomy on educational performance
Carlos Xabel Lastra-Anadón et Sonia Mukherjee
26 Mar 2019
How do administrative and fiscal decentralisation relate to education system performance? The question is answered by exploiting a panel with several different measures of fiscal decentralisation: a measure of administrative decentralisation, as well...
The spending power of sub-national decision makers across five policy sectors
Sean Dougherty et Leah Phillips
26 Mar 2019
The paper develops new measures of spending power and performance across five key sectors of sub-national government service delivery –- education, long-term care, transport services, social housing and health care. The new indicators reveal unique...
Assigning responsibilities across levels of government
Dorothée Allain-Dupré
27 Sept 2018
The past decades have seen an undeniable trend towards decentralisation and greater diversity of multilevel governance arrangements around the world. Decentralisation outcomes depend on the way decentralisation is designed and implemented. A key...
Insolvency Frameworks for Sub-national Governments
Katharina Herold
27 Feb 2018
Sub-national insolvency frameworks stipulate rules and procedures to resolve sub-national debt in a prompt and orderly way. As such they may serve to facilitate debt restructuring and the fiscal recovery of sub-national entities. They may even...
Improving the Performance of Sub-national Governments through Benchmarking and Performance Reporting
Leah Phillips
27 Feb 2018
Performance systems are one tool available to central governments to improve the performance of sub-national service delivery. This paper provides a preliminary review of suitable metrics and mechanisms to reliably measure and monitor the efficiency...
Decentralisation in a Globalised World
Robin Boadway et Sean Dougherty
27 Feb 2018
Globalisation accompanied by the growing importance of information technology and knowledge-based production pose challenging problems for federations. We summarise the difficulties that traditional decentralised federations face in addressing...
Autonomie fiscale des autorités infranationales
Hansjörg Blöchliger et Maurice Nettley
09 Mar 2015
This paper provides an update of the indicators that measure the tax autonomy of sub-central governments in OECD countries. Over the last decade, tax autonomy at the state level increased, while it hardly changed at the local level. The OECD now has...
Valuation and Assessment of Immovable Property
Richard Almy
09 Apr 2014
This paper addresses the following questions about immovable property taxation in OECD and partner countries: What is valued? How is it valued? And who values? It draws on published information and data on property tax policy and administration in...
The Political Economy of Property Tax Reform
Enid Slack et Richard M Bird
09 Apr 2014
Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes. In practice, however, property tax reforms have often proved to be difficult to carry out...
Greening the Property Tax
Nicola Brandt
08 Apr 2014
This paper reviews the literature and policy discussions about the role of the property tax for land use. Various externalities of the development of land, such as new infrastructure needs, the loss of open space or air pollution due to longer...
Décentralisation et croissance économique: Partie 3 : Décentralisation, investissement en infrastructure et performance des établissements scolaires
Kaja Fredriksen
03 Jun 2013
Theories of fiscal competition between jurisdictions suggest that investment in productive relative to consumptive spending is higher in a decentralised setting, and that efficiency of the public sector is also higher. This paper empirically analyses...
Décentralisation et croissance économique: Partie 2 : Impact sur l'activité économique, la productivité et l'investissement
Hansjörg Blöchliger et Balázs Égert
03 Jun 2013
This paper analyses the relationship between fiscal decentralisation and economic activity. Like other institutional arrangements, fiscal decentralisation affects firms, households and public entities, and the way they save, invest, spend or...
Décentralisation et croissance économique: Partie 1 : Comment le fédéralisme budgétaire affecte le développement à long terme
Hansjörg Blöchliger
03 Jun 2013
Intergovernmental fiscal frameworks usually reflect fundamental societal choices and history and are not foremost geared towards achieving economic policy objectives. Yet, like most institutional arrangements, fiscal relations affect the behaviour of...
Tax Competition Between Sub-Central Governments
Hansjörg Blöchliger et José Maria Pinero Campos
19 Apr 2011
Tax competition is the strategic interaction of tax policy between sub-central governments (SCG) with the objective to attract and retain mobile tax bases. Tax competition rests on firms’ and households’ willingness and ability to shift the tax base...
Fiscal Policy Across Levels of Government in Times of Crisis
Hansjörg Blöchliger, Monica Brezzi, Claire Charbit, Mauro Migotto, José Maria Pinero Campos et Camila Vammalle
05 Mar 2010
The world is recovering from the worst economic and financial crisis since the Great Depression. The recovery will probably be shallow and government deficits could remain very large over the next few years in a number of countries. The crisis has a...
Explaining the Sub-National Tax-Grants Balance in OECD Countries
Claire Charbit
12 Jan 2010
Normative principles provide a relatively clear set of rules for the balance between grants and taxes (box 1 reviews the normative theory), but in practice a variety of types of tax-grant systems are observed in OECD countries, which do not all...
Finding the Dividing Line Between Tax Sharing and Grants
Hansjörg Blöchliger et Oliver Petzold
17 Jun 2009
Tax sharing and intergovernmental grants are two sub-central funding arrangements that are often difficult to disentangle. The dividing line is not drawn uniformly across OECD countries or across time, and rules established in National Accounts,...