Mark | Date Date | Title Title | |||
---|---|---|---|---|---|
No. 3 | 11 Sept 2006 |
Intergovernmental Transfers and Decentralised Public Spending
Intergovernmental grants are used in many countries to finance sub-national spending and to implement national policies. However, the governance of grants is complex, and practices vary widely across OECD countries. The aim of this article is to... |
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No. 2 | 11 Sept 2006 |
Fiscal Autonomy of Sub-Central Governments
State and local governments in OECD countries have access to a variety of fiscal resources. Discretion over these resources varies considerably, and so does sub-central governments’ power to shape public service delivery. The design of fiscal... |
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No. 4 | 05 Sept 2007 |
Fiscal Equalisation in OECD Countries
Fiscal equalisation is a transfer of fiscal resources across jurisdictions with the aim of offsetting differences in revenue raising capacity or public service cost. Its principal objective is to allow sub-central governments to provide their... |
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No. 5 | 13 Jun 2008 |
Promoting Performance - Using Indicators to Enhance the Effectiveness of Sub-Central Spending
On average, one-third of public expenditures in OECD countries occur at the sub-central level, a figure that has risen slightly over time. This is due, in part, to the decentralisation of competences for public services in many OECD countries. Not... |
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No. 7 | 18 May 2009 |
Taxes and Grants
This paper analyses trends and driving forces in the revenue composition of sub-central government (SCG). Between 1995 and 2005 the share of SCG in total government spending increased significantly from 31 to 33 percent while the SCG tax share... |
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No. 9 | 10 Jun 2009 |
The Fiscal Autonomy of Sub-Central Governments
This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is... |
|||
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,... |
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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. 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. 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. 16 | 03 Jun 2013 |
Decentralisation and Economic Growth - Part 3: Decentralisation, Infrastructure Investment and Educational Performance
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 |
Decentralisation and Economic Growth - Part 2: The Impact on Economic Activity, Productivity and Investment
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... |
|||
No. 14 | 03 Jun 2013 |
Decentralisation and Economic Growth - Part 1: How Fiscal Federalism Affects Long-Term Development
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... |
|||
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. 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. 20 | 09 Mar 2015 |
Sub-central Tax Autonomy
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. 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. 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... |
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.)
English
- ISSN: 22265848 (online)
- https://doi.org/10.1787/22265848
1 - 20 of 49 results
Intergovernmental Transfers and Decentralised Public Spending
Daniel Bergvall, Claire Charbit, Dirk-Jan Kraan and Olaf Merk
11 Sept 2006
Intergovernmental grants are used in many countries to finance sub-national spending and to implement national policies. However, the governance of grants is complex, and practices vary widely across OECD countries. The aim of this article is to...
Fiscal Autonomy of Sub-Central Governments
Hansjörg Blöchliger and David King
11 Sept 2006
State and local governments in OECD countries have access to a variety of fiscal resources. Discretion over these resources varies considerably, and so does sub-central governments’ power to shape public service delivery. The design of fiscal...
Fiscal Equalisation in OECD Countries
Hansjörg Blöchliger, Olaf Merk, Claire Charbit and Lee Mizell
05 Sept 2007
Fiscal equalisation is a transfer of fiscal resources across jurisdictions with the aim of offsetting differences in revenue raising capacity or public service cost. Its principal objective is to allow sub-central governments to provide their...
Promoting Performance - Using Indicators to Enhance the Effectiveness of Sub-Central Spending
Lee Mizell
13 Jun 2008
On average, one-third of public expenditures in OECD countries occur at the sub-central level, a figure that has risen slightly over time. This is due, in part, to the decentralisation of competences for public services in many OECD countries. Not...
Taxes and Grants
Hansjörg Blöchliger and Oliver Petzold
18 May 2009
This paper analyses trends and driving forces in the revenue composition of sub-central government (SCG). Between 1995 and 2005 the share of SCG in total government spending increased significantly from 31 to 33 percent while the SCG tax share...
The Fiscal Autonomy of Sub-Central Governments
Hansjörg Blöchliger and Josette Rabesona
10 Jun 2009
This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is...
Finding the Dividing Line Between Tax Sharing and Grants
Hansjörg Blöchliger and 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,...
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...
Fiscal Policy Across Levels of Government in Times of Crisis
Hansjörg Blöchliger, Monica Brezzi, Claire Charbit, Mauro Migotto, José Maria Pinero Campos and 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...
Tax Competition Between Sub-Central Governments
Hansjörg Blöchliger and 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...
Decentralisation and Economic Growth - Part 3: Decentralisation, Infrastructure Investment and Educational Performance
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...
Decentralisation and Economic Growth - Part 2: The Impact on Economic Activity, Productivity and Investment
Hansjörg Blöchliger and 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...
Decentralisation and Economic Growth - Part 1: How Fiscal Federalism Affects Long-Term Development
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...
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...
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 and 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...
Sub-central Tax Autonomy
Hansjörg Blöchliger and 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...
Decentralisation in a Globalised World
Robin Boadway and 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...
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...